高校固定资产利用效率评价指标体系研究  

On the Evaluating System of Use Efficiency of Long-term Assets in Universities and Colleges

作　　者：吴杰[1] 董超[2] 

机构地区：[1]长江大学管理学院,湖北荆州434023 [2]长江大学地球物理与石油资源学院,湖北荆州434023

出　　处：《山西财经大学学报（高等教育版）》2008年第2期63-67,共5页Journal of Shanxi University of Finance and Economics

基　　金：长江大学教育科学研究基金资助课题(项目编号2005B16)<高校固定资产利用效率的评价体系研究>的阶段性成果

摘　　要：高校固定资产管理存在诸多问题,必须建立一套高校固定资产利用效率评价指标体系。然而,目前的研究现状表明,这方面的研究很薄弱。文章在对高校固定资产进行分类并分析其特点的基础上,尝试构建了一套高校固定资产利用效率评价指标体系,并提出了使用该指标体系的建议。Because there are a lot of problems in the management of higher education＇s fixed assets, it is necessary to establish evaluate indicator system of use efficiency of fixed assets in universities and colleges. Few people, however, research the issue. And so based on classifying fixed assets in universities and colleges and analyzing their characteristics, the article attempts to establish a set of evaluate indicator system of use efficiency of fixed assets in universities and colleges. And finally, the author put forward some suggestions to use the evaluate indicator system.

关 键 词：高等学校 固定资产 利用效率 评价指标体系 

分 类 号：G640[文化科学—高等教育学]