高校报废固定资产处置问题的思考

Thinking about the Disposal of Scrap Fixed Assets in Higher Colleges

报废资产的处置作为固定资产生命周期的最后一个过程,是高校资产管理工作中最容易被忽视的问题,如何提高报废固定资产管控工作的水平,应该是目前高校资产管理部门积极思考的核心内容。本文试从高校报废固定资产资产审批及处置途径存在的问题等方面入手,提出一些做好高校报废固定资产处置工作的措施。

As the last process of the life cycle of fixed assets,the disposal of scrap assets is the most easily overlooked problem in the asset management work of universities.How to improve the level of scrap fixed assets control should be the core content of active thinking of the asset management department of higher colleges.This paper tries to put forward some measures to do a good job in the disposal of scrap fixed assets in higher colleges,starting from the problems existing in the examination and disposal ways.