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高校固定资产是国有资产,是高校国有资产管理中最重要的部分和主体,国家对其管理有强制性要求和规定。当前高校在对固定资产的管理中,在价值管理、国有产权意识、管理理念、机构设置、制度制订、管理研究等方面存在问题,造成国有资产的流失和浪费。高校应健全专门机构、完善管理制度、制定管理流程,加强论证、采购、验收、使用、检查、考核、内部监督,加强国有资产参与市场经营的研究,保证教学、科研需要,确保保值、增值,防止发生浪费和流失,发挥国有资产作用。
The fixed assets in colleges and universities are state-owned assets, and they are the most important part and main body in the management of state-owned assets in colleges and universities. The state has mandatory requirements and regulations on its management. At present, colleges and universities have some problems in the management of fixed assets in terms of value management, awareness of state-owned property rights, management concept, institutional setting, system formulation and management research, which lead to the loss and waste of state-owned assets. Colleges and universities should improve specialized institutions, improve the management system, formulate management processes, and strengthen the demonstration, procurement, acceptance, use, inspection, assessment and internal supervision, and strengthen the research on state-owned assets in the market operation so as to ensure the teaching and scientific research needs, ensure the preservation of value, Prevent waste and loss, play a role of state-owned assets.