摘要
随着国家对教育事业的不断重视,高校固定资产数量大幅提升,高校固定资产管理中存在的问题日益突出。文章提出资产清查工作是理顺高校固定资产管理中的重要一环,进而从当前高校固定资产清查、管理现状及问题出发,对如何提升高校固定资产水平展开了论述和探讨。
Government has paid more attention to the education which results in the increasing number of the fixed asset in colleges and universities. The problems in the management of fixed assets in colleges and universities are becoming more and more prominent. This paper points out that asset inventory is an important part in the management of fixed assets in colleges and universities, and then discusses how to improve the management level of fixed assets in colleges and universities from the current status and problems of fixed assets inventory and management in colleges and universities.
作者
廖梦琬
LIAO Meng-wan(Fujian College of Water Conservancy and Electric Power,Yong’an 366000,China)
出处
《河北能源职业技术学院学报》
2019年第3期51-52,59,共3页
Journal of Hebei Energy College of Vocation and Technology
基金
福建水利电力职业技术学院院级课题(XY1708B)
关键词
资产清查
固定资产
资产管理
asset inventory
fix assets
asset management