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《行政事业性国有资产管理条例》对高校国有资产管理的启示 被引量:9

New Enlightenment of the Regulations on the Administration of State-Owned Assets to the Management of State-Owned Assets in Universities
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摘要 随着《行政事业性国有资产管理条例》的颁布实施(以下简称《条例》),《条例》对高校国有资产管理工作提出了提升治理能力、优化资源配置等新规范和新要求。为紧跟国家关于高校国有资产管理与监督要求,通过深入剖析高校国有资产管理中普遍存在的内部控制体系不健全、资产配置标准缺失和配置方式单一、资产使用效率和共享率偏低、资产管理规范和质量有待提升等问题,结合管理新要求,提出高校国有资产管理发展新路径,即建立和完善内控制度、优化内控评价机制,拓宽资产配置方式和途径、制定资产配置标准,提升资产使用效益、推进共享共用,提高国有资产报告质量等,推动高校国有资产由管理向治理的转变,助力高校双一流建设。 With the promulgation and implementation of the regulations on the administration of state-owned assets of administrative institutions,the regulations put forward new norms and new requirements for the management of state-owned assets in universities,such as improving governance ability and optimizing resource allocation.In order to keep up with the national requirements on the management and supervision of state-owned assets in universities,this paper deeply analyzes the common problems in the management of state-owned assets in universities,such as imperfect internal control system,lack of asset allocation standards and single allocation mode,low asset use efficiency and sharing rate,standard and quality of asset reporting management to be improved,combined with the new requirements of management.We put forward the new path for the development of state-owned assets management in universities,establish and improve the internal control system,optimize the internal control evaluation mechanism,broaden the ways and means of asset allocation,formulate asset allocation standards,improve the efficiency of asset use,promote sharing and sharing,and improve the quality of state-owned assets reporting,so as to promote the transformation of state-owned assets from management to governance in universities and contribute to the double first-class construction of colleges and universities.
作者 刘一 李季 郑旭 LIU Yi;LI Ji;ZHENG Xu(Asset and Laboratory Administration Department,Northeastern University,Shenyang 110819,China)
出处 《实验室研究与探索》 CAS 北大核心 2021年第11期281-285,共5页 Research and Exploration In Laboratory
关键词 国有资产 内部控制 资产配置 共享共用 报告制度 state-owned assets internal control asset allocation sharing reporting system
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