国内高校固定资产管理问题研究

Research on fixed assets management in domestic colleges and universities

随着我国高等教育事业的不断发展,高等学校占有的固定资产数量猛增,同时其构成结构日趋复杂,高校固定资产管理工作难度越来越大,过去的管理模式和方法已经不能够适应现阶段发展的需要。近年来,由于各个方面的因素,高校固定资产管理未能够及时跟上时代发展与变革的步伐,未能够不断对管理观念和举措进行改进与创新,从而导致固定资产管理不善造成账实不符、产权不清、固定资产流失等问题,这些问题严重影响了高校固定资产的管理效率,长此以往可能阻碍高校健康、可持续发展。文章结合当前国内高校固定资产管理现状,分析了存在的问题,并试探性地提出对应改善措施。

With the development of higher education business in China,the fixed assets increased rapidly in university.At the same time,the constitutive structure of university is complex. The management of fixed assets was more and more difficult. The management model and method formerly didn＇t adapt to the situation nowadays. Recent years, themanagement of the fixed assets of university didn＇t keep pace with the times and revolution due to various factors. Themanagement concept and method didn＇t get improved and innovated. These caused the fixed assets＇ poor management,accounts inconsistent,unclearness of the property and the loss of fixed assets. All of those problems caused themanagement efficiency of fixed assets,if things continue this way,which may hinder the healthy and sustainabledevelopment of university. This thesis combines the current management situation of the fixed assets of university,analysis the existing problems and propose solutions.