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近些年我国的高等职业院校发展迅猛,固定资产规模不断扩大。长期以来,我国在高校的实物资产的投入和使用上缺少经济层面上的制度安排,财务核算上实行收付实现制,形成了高校资产“没有就买,买了就用,用完再买”的无成本管理的现象。分析高职院校资产构成的特点和资产管理中存在的失范现象,从建立基于校园网的资产使用监控网的角度,探析了高职院校提高资产效能的策略。
In recent years, the development of higher vocational colleges in our country has been developing rapidly and the scale of fixed assets has been constantly expanding. For a long time, China’s lack of investment and use of physical assets in colleges and universities on the economic level of the institutional arrangements, the implementation of financial accounting practice payment system, the formation of the college assets “did not buy, buy, use, ”Cost-free management phenomenon. This paper analyzes the characteristics of assets in higher vocational colleges and the phenomenon of anomie existing in the management of assets. From the perspective of setting up a monitoring net for assets use based on campus network, this paper analyzes the tactics to improve the efficiency of assets in higher vocational colleges.