摘要
加强地方高校固定资产管理对保全国有资本、提高资金使用效益、促进高等教育事业健康发展具有重要意义,地方高校应转变观念,强化固定资产管理意识;健全资产管理机构,实施统一归口管理;完善固定资产管理制度,强化日常管理;提高人员素质,加强队伍建设;统一资产核算口径,定期进行资产核对;及时处置报废资产,保证账实相符;完善内部审计监督,使资产管理工作法制化、规范化、科学化、常规化。
Strengthening the management of fixed assets is very important for the protection of state- owned capital,the improvement of efficiency in the use of funds and the development of the higher education.The local universities should change their ideas,strengthen the management consciousness,amplify the asset management institutions,and implement a unified management.They should also perfect the fixed assets management system,strengthen the daily management,improve the quality of staff,strengthen the building of team,seek an unity standards of asset accounting,verify the assets regularly,dispose the abandoned assets timely,and ensure the balance of the accounts consistently..In the end,the local universities are to perfect the internal audit and supervision to insure that the assets management is in the state of legalization,standardization,scientification,normalization.
出处
《运城学院学报》
2014年第4期106-108,共3页
Journal of Yuncheng University
关键词
地方高校
固定资产
问题
对策
local university
fixed asset
problems and countermeasures
