新形势下资产账在资产管理过程中的应用价值研究  

The Application Value of Asset Management under the New Situation

作　　者：武向侠[1] 白杨[1] 张月琪[1] 

机构地区：[1]天津师范大学,天津300387

出　　处：《中国轻工教育》2015年第2期58-60,共3页China Education of Light Industry

基　　金：天津师范大学青年基金(52WN75);天津师范大学应用开发研究基金(52XK1303)

摘　　要：随着社会经济的发展,高等教育已经从规模扩张进入内涵式发展的道路,推进资产精细化管理已成为高校资产管理过程中最为关键的环节。此外,近几年来,高校信息化程度不断提高,大多数高校的校园信息化环境已经基本建立。在新的形势下,资产账的应用价值又被赋予了新的内容,比如:提供管理决策数据支持,加强共享、盘活资产、提高资产使用效率,对资产进行折旧,提升管理水平等等。资产账的应用价值有必要进一步深入分析和研究。With the development of society and economy, higher education has entered an era of quality development, and improving the sophisticated management of assets has become one of the most critical aspects of colleges asset management process. In addition, with the development of information technology in colleges and universities, an information environment has been basically established. Under the new situation,the asset management is facing some new responsibilities, such as providing data for management decision-making, strengthening sharing, vitalizing inventory assets, improving the efficient use of assets and management through depreciating assets, and so on. The application value of assets needs further in-depth study and analysis.

关 键 词：资产账 资产管理 应用价值 

分 类 号：G647[文化科学—高等教育学]