论高校固定资产清查与管理的加强与创新

固定资产清查是加强固定资产管理的有效手段,文中阐述了高校固定资产清查的必要性、进行固定资产清查遵循的原则以及在固定资产清查各个阶段(自查阶段、核查阶段及巩固阶段)采取的措施,并针对如何加强与创新高校固定资产管理,从管理者和管理制度两方面进行了初步探讨,认为管理者在加强资产管理意识的同时,还要更新管理观念,树立成本管理意识;在加强资源共享机制的同时,还要建立高校资产配置及使用的成本分担制度和有效的固定资产使用效益评价机制。

Discussion on Colleges and Universities Fixed Assets Inventory and Management Reinforcement and Innovation

Fixed assets inventor＇： is an effective means to strengthen fixed assets management. In the paper, the necessity of fixed as- sets inventory in colleges and universities, together with the general principles and supporting measures at every stage （ including self- examination stage, verification stage and consolidation stage） of the fixed assets inventory, were expounded, and the issue on how to reinforce and innovate the management of fixed assets in colleges and universities was discussed from two aspects of management staff and management system. For management staff, it is important to further strengthen the asset management consciousness, at the same time, to renew the management concept and to set up their cost management consciousness are also necessary. On the management sys- tem side, it is important to enhance the resource sharing mechanism and to lay down the cost sharing system of assets configuration ＆ use and to establish the benefit evaluation mechanism of assets use are essential.