高校国有资产管理现状及对策  

Current Status and Countermeasures of State-owned Assets Management at Universities

作　　者：刘莉[1] 樊庆文[1] 徐明[1] 

机构地区：[1]四川大学国有资产管理处

出　　处：《财务与金融》2013年第1期61-63,67,共4页Accounting and Finance

摘　　要：随着国家对高等教育投入的不断增加,高校积累了大量的国有资产,但国有资产管理改革的步伐没有同步跟进,在国有资产管理体制、制度建设、固定资产管理、经营性资产管理及无形资产管理方面出现诸多问题。论文分析了国有资产配置、使用、处置等各个环节中存在的问题,提出国有资产管理应该进一步完善国有资产管理体系,健全国有资产内控制度,建设先进的信息化管理平台,建立国有资产绩效考核机制。With the increasing government investment in higher education, universities have accumulated a large number of state-owned assets. However, the pace of reform did not follow up synchronously; there are many problems in the following areas, such as state-owned assets management system, system construction, fixed asset management, operational asset management and intangible asset management. After analyzing the configuration, using, disposal and other problems exist in state-owned as- sets, several proposals has been made： state-owned asset management should further improve the state-owned assets management system, perfect the internal control system of state-owned assets, build a state-of-the-art information management platform, establish state-owned asset performance appraisal mechanism.

关 键 词：高校 国有资产管理 问题 对策 

分 类 号：F234[经济管理—会计学]