摘要
随着高等教育事业的迅猛发展,高校的经济活动日益扩大,固定资产规模日益壮大,其构成日趋复杂,管理难度不断加大。针对高校固定资产核算和管理中存在的问题进行分析,提出一些改进思路,以促进高校事业健康规范发展。
With the rapid development of higher education,the economic activities in colleges and universities gradually expand,the scale of fixed assets grows,and its composition becomes increasingly complicated,which lead to the increasing difficulties of management.By analyzing problems existing in fixed assets accounting and management,this paper puts forward some new ideas to enhance the management of fixed assets and to promote the healthy and disciplined development of higher education.
出处
《安徽理工大学学报（社会科学版）》
2011年第4期67-70,共4页
Journal of Anhui University of Science and Technology:Social Science
基金
淮南师范学院科学研究项目(2011WK11)资助
关键词
高校
固定资产
核算
管理
colleges and universities
fixed assets
accounting
management
