摘要
报废资产的处置是高校资产管理工作的一项重要内容。面对这些报废资产该如何管理,如何进行处置,是摆在资产管理者面前的一个难题。该文结合高校报废资产处置管理工作的特点,对高校报废资产管理现状、存在的问题进行了简要分析,结合哈尔滨工业大学对报废资产的管理实践,阐述规范报废资产管理的具体措施,如建立健全内控制度、规范处置程序、分类管理等,使报废资产管理规范化、科学化、程序化。
With the rapid development of national scientific and technological level,and the rapid increase in total assets,the asset update replacement should increase the amount of damage.Scrapping of an asset is disposed of higher asset management,which is an important content of facing how to manage these assets, how to dispose of.These problems are placed in front of asset managers.Higher scrapped asset disposal combined with the characteristics of the management,asset management through the university retirement status,and problems with a brief analysis can explain how to regulate the university scrapped asset management program that allows scrapped asset management to achieve the standard,scientific,and sequencing extent.
出处
《实验技术与管理》
CAS
北大核心
2014年第4期248-250,共3页
Experimental Technology and Management
关键词
资产管理
报废资产
学校管理
asset management
scrapped asset
management of school
