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固定资产是高校资产的重要组成部分,是保证高校正常运营的重要条件。但是,高校在固定资产管理上普遍存在账实不符,固定资产使用效率不高,国有资产流失等现象。随着社会的发展与经济水平的提高,高校规模逐渐扩大,高校资金来源的多源化,加强高校固定资产管理迫在眉睫。笔者对高校固定资产管理现状进行了适当的思考和分析,并提出了若干改进建议。
Fixed assets is an important part of college assets, is to ensure the normal operation of colleges and universities an important condition. However, colleges and universities have widespread mismanagement of fixed assets, inefficient use of fixed assets and the loss of state-owned assets. With the development of society and the improvement of economy, the scale of colleges and universities has been gradually expanded, the source of colleges and universities has been diversified, and it is imperative to strengthen the management of fixed assets in colleges and universities. The author of the status quo of the management of fixed assets in colleges and universities made an appropriate thinking and analysis, and put forward a number of suggestions for improvement.