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固定资产管理在高校管理工作中体现在“财”和“物”两个环节。然而从目前来看,高校在固定资产管理与核算中普遍存在管理与核算脱节,资产使用效能偏低等问题,高校资产的账面价值往往也虚高,所反映的会计信息失真。新颁布的高校财务制度对资产管理和核算提出了新的要求,在新制度下高校如何提高资产管理和核算水平,充分利用和发挥其效能,也是值得研究和思考的问题。
Fixed asset management in the management of colleges and universities reflected in “money ” and “material ” two aspects. However, from the current point of view, colleges and universities generally face the problems of disregard of management and accounting and low efficiency in the use of assets in the management and accounting of fixed assets. The book value of college assets is often too high, accounting information distortion reflected. The newly enacted financial system in colleges and universities has put forward new requirements for asset management and accounting. How to improve the level of asset management and accounting in universities under the new system, and make full use of its effectiveness, is also worth studying and thinking.