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高校固定资产是高等学校开展教学、科研、生产等各项活动的重要物质基础,是衡量高校办学规模的一项重要指标。随着社会主义市场经济的发展,高校从单一的财政拨款走向多渠道筹资办学,高校所拥有的固定资产在数量和质量上都有了明显的改善和提高。如何管好高校的固定资产,使其发挥最大作用,近而提高办学效益,是我们当前面临的一个重要课题。一、高校固定资产管理的现状和存在的主要问题 1、管理制度不健全,管理职责不明确。目前,部分高校固定资产管理制度不够健全,对固定资产实行管理主体多
Colleges and universities fixed assets is an important material basis for higher education institutions to carry out various activities such as teaching, research, production and is an important indicator of the scale of running a university. With the development of the socialist market economy, colleges and universities have moved from a single financial allocation to multi-channel fund-raising to run schools. The fixed assets owned by colleges and universities have both been obviously improved and enhanced in quantity and quality. How to manage the fixed assets in colleges and universities so that they can play the greatest role in the near future and improve the efficiency of running schools is an important issue we now face. First, the status of colleges and universities in the management of fixed assets and the main problems 1, the management system is not perfect, management responsibilities are not clear. At present, some colleges and universities fixed assets management system is not sound enough, the main body of the implementation of fixed assets management