摘要
高职院校近几年的招生规模越来越大,为了满足教学需要,采购的各类固定资产数量、金额也比较大,对于加强高职院校内部固定资产的管理显得越来越重要,加强固定资产管理势在必行。在这种情况下对固定资产内部转移和流动也非常多,应根据不同的情况设计不同的移交表格和优化内部相应的审核流程,提高固定资产移交工作效率。
Since the enrollment in vocational colleges is getting larger and larger,in order to meet the needs of teaching,the quantity and amount of the order for all kinds of fixed assets are usually larger,so it is more and more important to strengthen the management of the internal fixed assets in high vocational colleges.It must be enforced to strengthen the fixed assets.The internal fluctuation and handover of fixed assets is very frequent inside an enterprise.We must design different kind of forms for internal handing over and optimize the relevant evaluation process,to improve the efficiency of fixed assets handing over.
作者
唐有川
TANG Youchuan(Shaanxi Institute of Technology Xi＇an Shaanxi71000)
出处
《陕西国防工业职业技术学院学报》
2018年第2期18-19,共2页
Journal of Shaanxi Institute of Technology
关键词
固定资产
内部移交
Fixed assets
Internal handing over
