摘要
针对高校国有资产管理存在风险意识淡薄、有形资产帐实不符、无形资产缺乏管理、资产配置不合理等问题,提出转变观念、实行资产管理信息化、建立资产绩效评价体系、加强会计监督与内部审计等措施来强化高校国有资产管理,防止高校国有资产流失,达到实现国有资产保值增值的目的。
This article made a deep analysis of the problems of the state assets management in universities： weak risk awareness,tangible assets being at variance with its accounts,the lack of management in intangible assets,and irrational assets allocation.In order to prevent the loss of state assets and achieve the purpose of increasing its value,the following methods can be adopted： transformation of the old mindset,the implementation of assets management information,the establishment of assets performance evaluation system,strengthening the accounting supervision and internal auditing.
出处
《广东海洋大学学报》
CAS
2010年第2期65-68,共4页
Journal of Guangdong Ocean University
关键词
高校
国有资产
管理
Universities
state assets
management
