摘要
随着高校后勤社会化改革的深入发展,高校后勤固定资产管理工作在固定资产的产权界定和折旧方面出现了一系列问题和矛盾,造成了固定资产管理混乱,资源闲置和浪费。加强和完善高校后勤固定资产的管理,应根据后勤集团的实际情况,在折旧问题上对固定资产进行分类处理,建立固定资产管理系统,发挥财务部门对固定资产管理的作用,通过创新,形成一套科学有效的管理系统,从而保证后勤固定资产满足高校的可持续发展的需要。
With the socialization of logistics in colleges and universities,a series of problems and conflicts occur in definition and depreciation of property rights of fixed assets,cause misrule of fixed assets,and idle and waste resources.Therefore,we should increase and improve management on fixed assets based on the situations of logistics group,handle depreciation of the fixed assets in classification,establish management system on fixed assets,and play the management role of financial offices on fixed assets.Through innovation,we can form a scientific and effective management system,which will guarantee the fixed assets of logistics to meet the sustainable need of colleges and universities.
出处
《商业经济》
2011年第11期48-49,共2页
Business & Economy
关键词
高校后勤
固定资产管理
对策研究
logistics in colleges and universities
fixed asset management
strategy
