摘要
分析了目前高校固定资产实际管理工作中存在的问题 .提出了高校固定资产管理的具体方法 :建立与完善高校资产管理机构 ,加强固定资产的效益管理 ,实现固定资产的优化配置 ,明确产权 ,理顺经济利益关系 ,实施固定资产的有偿占用制 ,同时强化高校固定资产的财务实时监督 ,推行电算化管理等 .
Based on the problems involved in the actual management of fixed assets in universities at present,proposals on the specific methods are put forward namely establishing and improving fixed assets management organization in universities. It contains strengthening fixed assets efficient management, realizing fixed assets optimized arrangement making clear the property right and economic benefit relationship, implementing fixed assets paid use system, reinforcing fixed assets financial real-time supervision and practicing computerized management. The fixed assets are expected to be used in an effective, creative and responsible so as to ensure the sound development of universities.
出处
《西安工程科技学院学报》
2002年第4期361-364,共4页
Journal of Xi an University of Engineering Science and Technology