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伴随高等教育事业发展,高校规模也随之扩大。同时,高校组织层次的日渐丰富也扩大了各个部门对于物质条件要求的提高,体现在固定资产层面,即表现为固定资产数量的大幅度上升。对高校而言,固定资产管理是高校管理工作的重要组成部分,也是高校财务管理工作有机构成部分,实现固定资产管理与财务管理的有机结合是一项值得深入思考的问题。本文中分析了实现高校固定资产管理与财务管理结合的必要性,进而围绕新形势下固定资产管理与财务管理有机结合的具体路径进行探索。
With the development of higher education, the size of colleges and universities also expands. At the same time, the growing abundance of organizational levels in colleges and universities also expanded the requirements of various departments for material conditions, reflected in the level of fixed assets, that is, the substantial increase in the number of fixed assets. For colleges and universities, the management of fixed assets is an important part of the management of colleges and universities, but also an organic part of the financial management in colleges and universities. The combination of fixed asset management and financial management is an issue worth pondering deeply. This article analyzes the necessity of realizing the combination of fixed asset management and financial management in colleges and universities, and then explores the concrete path of organic combination of fixed asset management and financial management under the new situation.