摘要
随着高校在新时代下科研能力的发展,固定资产管理引起学校资产管理的重视,为教学科研的进步提供支撑动力,实现整个高校教学、行政以及后勤工作的良好运转。固定资产管理作为当前高校研究的重点课题,需要为资产制定一个量化的、具有可操作标准的综合评价方法,更加科学具体评估出高校的教育资源配置和可量化的决策依据,以此来为公共产品的教育收益做出具体比较,将绩效管理应用到固定资产的管理进程中。本文立足于现实,首先对当前高校固定资产的管理现状进行分析,其次从中找出问题及问题存在的原因,最后提出绩效对固定资产管理的重要价值,并提出加强高校固定资产绩效工作的有效建议,希望具有一定的借鉴意义和参考价值。
With the development of colleges and universities under the new era of scientific research ability,fixed assets management catches the attention of colleges' asset management,providing support for the progress of teaching and scientific research power,and keeping the whole colleges' teaching,administration and logistics working well. Fixed assets management as the focus of the current university research topic,needs to establish a quantitative assets with operational standard of comprehensive evaluation method,a more scientific evaluating college education resource allocation and quantifiable decision basis,in order to make specific for the education of public goods and apply performance management to the process of the fixed assets management. Based on reality,this paper,first of all,analyzes the present condition of the university fixed assets management,then finds problems and reasons for the existence of problems,and finally puts forward the importance of performance management of fixed assets value and the effective performance of the fixed asset of university work advice,hoping to have certain reference significance and value.
作者
陈育对
CHEN Yu-dui(Quanzhou Arts and Crafts Vocational College,Quanzhou Fujian 362500,China)
关键词
高校
固定资产管理
绩效工作
universities
fixed assets management
performance tasks