基于权属清晰的高职院校交互性资产管理策略

Interactive Asset Management Strategy of Higher Vocational Colleges based on clear ownership

高职院校校企合作交互性资产具有“双元混合”主体、“双向互动”功能、“双方利益”交织的特点。管理中存在权属不明确、合作利益交换不平衡以及管理行为不科学等问题。应该从四个方面加强管理机制建设:明晰资产权属、据实进行会计核算、科学进行资产管理、强化资产绩效考核。

The interactive assets of college-enterprise cooperation in higher vocational colleges have the characteristics of"Dual mixed"subjeet,"Two-way interaction"function and"Mutual benefit"intertexture.There are some problems in management,such as unclear owncrship,unbalanced exchange of cooperative interests and unscientific management bchavior.We should strengthen the construction of management mechanism from four aspects:claifying the property night,accounting aceording to the facts,managing the assets scicnfifcally and strengthening the performance evaluation of the assets.