高等教育事业的快速发展,促使高校固定资产的数量和质量不断提升,随着新《高等学校财务制度》的推行,资产管理工作面临新的历史契机。如何防止固定资产流失,成为高校必须解决的问题。本文集中探讨了防止固定资产流失的两种对策:固定资产计提折旧、绩效评价及共享有偿使用机制的运行,以突破资产管理工作的瓶颈,适应新形势新政策下的新要求。 With the rapid development of higher education, the quantity and quality of fixed assets in colleges and universities have been constantly promoted. With the implementation of the new “financial system of institutions of higher learning”, asset management is facing a new historical turning point. How to prevent the loss of fixed assets has become a problem must be solved in colleges and universities. This article focuses on two countermeasures to prevent the loss of fixed assets: depreciation of fixed assets, performance evaluation and the operation of shared paid-for mechanism to break through the bottleneck of asset management and adapt to the new requirements under the new situation and new policies.