高校流动资产管理初探

流动资产是高校资产中最重要的组成部分 ,它对维持高等学校正常运转起着关键作用。高校流动资产管理的基本原则是“以最低的成本满足高校正常事业活动的需要” ,其管理内容主要包括货币资金的收付制度、持有量及使用效率管理 ,存货管理制度及采购批量管理 ,应收及暂付款管理等。

Initial Exploration on the Management of Circulating Assets in Tertiary Colleges

The circulating assets, which makes up the most important part of the assets in tertiary college, play a crucial role in maintaining the daily running of a college. The fundamental principle of managing current assets of a college is using the minimum cost to meet the demand of normal activities. The contents of management should mainly include the following several aspects, namely, the system of money capital gathering and paying, the management of maintaining quantity and employment efficiency. The paper also deals with the management of stock, batch purchasing, necessary gathering and temporary paying, etc.