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高校固定资产管理初探

Exploration of the management of College fixed assets
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摘要 随着我国社会主义经济的发展,高校固定资产在数量和质量上都有了明显的增长和提高。高校固定资产是发展高等教育、提高教学质量和科研水平的物质基础。如何管好、用好高校固定资产,不断提高其使用效益,保证固定资产保值增值,都有着十分重要的意义。文章就固定资产管理存在的问题和形成这种现状的原因进行了简要分析,并提出了强化资产管理的对策和建议,确保国有资产的保值增效。 With China's socialist economic development, both quantity and quality of the College fixed assets have significant increase and enhancement. College fixed assets is the material basis for the development of higher education, the improvement of the quality of teaching and scientific research level. How to manage well and make good use of college fixed assets, constantly improve its efficiency in the use, and ensure the maintaining and increasing the value of fixed assets, are all very important. The article made a brief analysis on the problems existing in fixed assets management and the reasons for the formation of such situation, and proposed measures and recommendations to strengthen asset management, to ensure to preserve and increase the value of the state-owned assets.
作者 韩香华
出处 《辽宁公安司法管理干部学院学报》 2008年第3期123-124,共2页 Journal of Liaoning Administrators College of Police and Justice
关键词 固定资产 管理 保值增值 fixed assets management preserve and increase the value
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