高校固定资产管理研究

近几年,为满足高等教育事业快速发展的需要,高校采取了多元办学方式,多渠道筹集办学经费,特别是大量通过银行贷款,扩大校园规模,购建教学基础设施和教学设备等,使高校固定资产从数量上快速增长,质量上大幅提高,资产构成趋于复杂。在促进了高等教育事业快速发展的同时,使原本就是高校国有资产管理中的薄弱环节的固定资产管理更增加了难度。本文在充分认识高校固定资产管理的必要性及特点的基础上,分析高校固定资产管理现状及形成的原因,提出不同类型固定资产的管理办法,达到准确反映高校固定资产规模,明晰产权,防止流失,提高其使用效益和增值保值能力的目的。

Study of the Management of Fixed Assets in Universities

In recent years universities have multiplied their ways of running schools and of raising funds to fulfill the purpose of developing China's higher educational undertaking. In particular, by obtaining bank loans, enlarging the campus, and purchasing teaching infrastructure facilities and equipment, the fixed assets in higher institutions are expanding quickly in quantity and improving in quality, with the structure becoming increasingly complicated. While contributing to the rapid development of higher education, the fixed assets, whose management has always been a poor link in the running of state-owned assets in universities, have encountered new problems. This paper, based on the thorough understanding of the necessity and characteristics of university asset management, attempts to unveil the causes of the current status. It proposes the methods of managing various types of assets so as to accurately reflect the scale of university fixed assets, define property right, prevent asset loss and improve their utilization efficiency and value-increase capabilities.