改革现行高校固定资产管理制度,是改革现行高校会计模式的重要内容之一,本文着重对仪器设备管理方面改革,谈几点认识。 一.购置大型仪器设备必须实行可行性论证制度 目前,大多数高校申请购置大型仪器管理制度中缺少可行性保证环节。这不但使经费指标难于安排,而且,购置了大型设备用好用坏也无人负责。 Reforming the existing management system of fixed assets in colleges and universities is one of the most important contents in reforming the current accounting model in colleges and universities. This article focuses on the reform of the management of equipment and instruments, and makes a few comprehension. One. The purchase of large-scale equipment must implement a feasibility study system At present, most colleges and universities apply for the purchase of large-scale equipment management system lack of feasibility links. This not only made the funding targets difficult to arrange, but also the purchase of large-scale equipment wasted and no one was responsible for it.