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计算机软件资产的管理 被引量:4

On software property administration
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摘要 计算机软件是高新技术资产,形态、功能各异,价格差异悬殊,产权保护难度大,本文根据国家物资管理相关规定,结合我校实际情况,探讨了计算机软件的特性与分类;提出了经费预算原则及审批程序;制定了购置软件的商务及技术规范;采用计算机等先进技术手段,按经费不同,建立相应国有资产账;并详细介绍软件升级、保管、使用、报废、报损、报失等管理办法。 The computer software is the asset of new and high technology, which has many different kinds of forms and functions, and the prices also teeter - totter enormously, so it's too hard to protect its property right. According to relevant regulation of national handing of goods and materials, combining the reality of our school, Having probed into the characteristic and classification of the computer software, the paper has put forward the budget principle of the funs and examination approval procedures; Has made the commercial affair of purchasing the software and technical specification; Adopts the advanced technological means of the computer, different according to the funds, set up corresponding state-run assets account; And recommends the software to be upgraded In detail, custodies and use, scrap, The newspaper is decreased, management method of reporting the loss etc.
出处 《大连大学学报》 2003年第4期81-82,共2页 Journal of Dalian University
关键词 计算机软件管理 经费审批 入账管理 资产管理 高校 software administration outlay examination ledger management
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  • 1[1]中华人民共和国教育部高等教育司.高等学校固定资产分类及编码[M].北京:中国计量出版社,2000,236-238.

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