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固定资产是高校赖以生存必要前提之一,是高校发展的有力保障。进入21世纪以来,随着高等院校的不断扩招,高等教育事业的迅猛发展,国家对教育事业的投入不断增加,教育事业规模无论从速度还是从固定资产上得到长足的发展,但长期以来高校固定资产管理体制未能发生根本的变化,本文试图寻找合理科学的途径,为我国新时期的高校固定资产管理供合理化的建议。
Fixed assets is one of the necessary preconditions for the survival of colleges and universities, and is a powerful guarantee for the development of colleges and universities. Since the 21st century, with the continuous expansion of higher education institutions, the rapid development of higher education, the state’s investment in education continues to increase, the scale of education in terms of speed or from the rapid development of fixed assets, but for a long time colleges and universities This paper attempts to find a reasonable way to rationalize the management of fixed assets in colleges and universities in the new period of our country.