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固定资产作为高校资产的重要组成部分,为高校教育事业的蓬勃发展提供着重要的物质保障。高校会计制度的改革,对固定资产部分也做了较大的修订,对提高高校固定资产的管理水平具有着重要意义。本文立足高校实际,从固定资产管理效率、管理内容及管理人员素质方面对高校固定资产管理存在的问题进行阐述,并从搭建高校固定资产信息化管理平台、明确高校固定资产折旧年限、加强高校固定资产管理队伍建设三方面提出对策,以期为高校固定资产管理水平的提高提供一定参考。
As an important part of college assets, fixed assets provide an important material guarantee for the vigorous development of higher education. The reform of the accounting system in colleges and universities also made some great amendments to the fixed assets part, which is of great significance to the improvement of the management level of the fixed assets in colleges and universities. Based on the actual conditions in colleges and universities, this paper elaborates the existing problems of fixed assets management in colleges and universities from the aspects of management efficiency, content of management and qualities of management personnel. And from the establishment of information management platform of fixed assets in colleges and universities, clarifies the depreciation period of fixed assets in colleges and universities, Asset management team building three aspects of countermeasures, with a view to improving the level of management of fixed assets in colleges and universities to provide some reference.