上个世纪末,全国高校迎来快速扩张的浪潮,高校新校区建设此起彼伏,大量有形、无形资产迅速引进校园,学校国有资产急速增加。如何管理好这些国有资产,使之账账、账实相符,并进一步保证国有资产的安全、完整、保值增值,使之成为高校达成战略规划目标的重要硬件保障、为学校带来预期的效益,成为各高校急需思考解决的一个重要课题。本文将就如何强化高校科研经费购入的设备等固定资产的管理谈一些个人的观点。 At the end of last century, colleges and universities in our country usher in a wave of rapid expansion. The construction of new campuses in colleges and universities is one after another. Large quantities of tangible and intangible assets are rapidly introduced to schools. State-owned assets in schools are rapidly increasing. How to manage these state-owned assets so that they can be booked and booked in line with the actual situation and further guarantee the safety, integrity and value-added of state-owned assets make it an important hardware guarantee for universities to achieve their strategic planning goals and bring expected benefits to schools. All colleges and universities have become an urgent need to think about an important issue. This article will talk about how to strengthen the management of fixed assets, such as the equipment purchased by university research funds, to talk about some personal opinions.