摘要
随着办学规模不断扩大,高校拥有的固定资产数量呈现持续增加的态势,同时也产生了资产监管制度不完善、管理不规范、资产使用效率低、资产价值失真等问题。因此,在高校固定资产管理上,既要强化管理意识,完善资产管理制度;优化资源配置,提高资产的使用效益;发挥会计职能,实施资产信息化管理;又要重视业务培训,加强人才队伍建设,以提高高校资产管理水平。
With the continuous expansion of scale,the university has continued to increase the number of fixed assets,however there exists the problems like,imperfect asset monitoring system,unstandard management,inefficient use of assets,distorted asset value,and so on.Therefore,this article suggests that the management of fixed assets in colleges and universities should strengthen the consciousness of management to improve asset management systems,optimize the allocation of resources to improve asset use efficiency,play accounting functions to implement the information management of asset,emphasize on business training to strengthen the construction of talents.The ultimate purpose is to raise the level of assets management in colleges and universities.
出处
《惠州学院学报》
2012年第2期110-112,120,共4页
Journal of Huizhou University
关键词
高校
固定资产
管理
college
fixed assets
management
