摘要
高校图书馆图书属于一项固定资产,和普通固定资产相比有自己的特点,对其管理存在账实不符、资产流失等诸多问题,原因在于资产管理意识不强、管理制度不健全等。通过完善制度、规范管理等手段可以提高图书资产利用率、实现资产保值增值。
The books in college and university library belong to a fixed asset, which has its own characteristics compared with the ordinary fxed assets. There are many problems in the management of the books, such as the inconsistency of accounts and the loss of assets. The reason is that the consciousness of asset management is not strong. The management system is not perfect, etc. Through perfecting the system and standardizing the management, we can improve the utilization ratio of book assets and realize the maintenance and appreciation of assets.
作者
宋昌健
Song Changjian(Nanjing Audit University,Nanjing 211815,China)
出处
《现代盐化工》
2018年第5期126-127,共2页
Modern Salt and Chemical Industry
关键词
高校
图书
固定资产
管理
college and university
books
fxed assets
management
