摘要
高校国有资产规模大、类目多、构成杂,管理层级多、随意性大、复杂性高,提升高校国有资产管理的质效水平关乎教育高质量发展和教育强国建设。从笔者近半年来对重庆、四川、山东、辽宁、江苏等省份普通高等院校和职业院校的调研发现,高校国有资产管理在注重合规高效、推进协同共享、强化激励约束方面积累了宝贵经验,但仍然面临盘活难、入账难、退出难、报废难、追责难的现实困境。深入挖掘发现掣肘高校国有资产管理的症结主要在于“缺重视、缺机制、缺人才”。因此,亟待以畅通“五大渠道”为抓手,从不同层级制度间、重点资产跨主体间、不同主体和业务板块间、全链条各责任主体间、专业人才的学习成长渠道上精准发力,助力高校国有资产管理提质增效,切实发挥国有资产保障高等教育事业发展的更大价值。
The university state-owned asset,encompassing a vast scope,diverse categories,and intricate components across multiple management levels,exhibits significant randomness and complexity.Enhancing its management and efficiency holds paramount importance for the advancement of quality education and the construction of an educational powerhouse.Our six-month investigation into universities and vocational institutions across Chongqing,Sichuan,Shandong,Liaoning,and Jiangsu provinces has revealed that,despite efforts towards compliance,efficiency,coordination,sharing,stimulation,and constraints,university state-owned asset management encounters challenges in flexibility,entry and exit mechanisms,write-offs,and accountability.Upon deeper analysis,we identify the lack of attention,inadequate mechanisms,and a shortage of skilled personnel as the underlying causes.Therefore,the crux lies in harmonizing"five channels":diverse institutions,cross-entity assets,various entities and business departments,distinct responsible parties,and professional development pathways.By leveraging these channels,we aim to contribute to the management of university state-owned assets and maximize their role in safeguarding the development of higher education.
作者
谭静
崔菁颖
Tan Jing;Cui Jingying
出处
《财政科学》
2024年第3期113-120,共8页
Fiscal Science
关键词
高校国有资产
国有资产管理
资产盘活
提质增效
University State-owned Asset
State-owned Asset Management
Asset Revitalization
Quality Improvement and Efficiency Enhancement