基于我国高校治理结构下的非经营性资产管理问题及解决建议探讨  

THE RESEARCH ON MANAGEMENT PROBLEMS AND SOLUTIONS OF NON-BUSINESS ASSETS IN INSTITUTIONS OF HIGHER EDUCATION BASED ON THE GOVERNANCE STRUCTURE IN CHINA

作　　者：初宜红[1] 刘晓红[2] 

机构地区：[1]山东财经大学会计学院,济南250014 [2]山东政法学院商学院,济南250014

出　　处：《山东师范大学学报（自然科学版）》2015年第1期71-74,共4页Journal of Shandong Normal University(Natural Science)

基　　金：山东省社科规划研究项目（2012CGLJ01）．

摘　　要：笔者立足于目前高校非经营性资产管理的现状，对管理过程中普遍存在的问题，如预算编制不合理、配置效率低下、会计核算存在账实不符等进行分析，剖析问题产生的原因，进而从推进分权管理、完善预算管理机制、改进绩效评价体系、加强信息沟通等方面尝试提出对策与建议。提出的对策与建议对提高高校非经营性资产的管理绩效具有重要意义。Based on the present situation of the non -business assets management in institutions of highereducation,this paper introduces common problems in the process such as unreasonable budget,inefficiencyallocation,inconsistent accounting.And it also analyzes the causes of the problems.Finally,aimed at the problemsexisting,the paper puts the forward suggestions and measures to perfect the management,for example,promotingthe separation of management,improving the mechanism of budget and the performance evaluation system,strengthening information communication,which are great significance to improve the performance of non -businessassets management in institutions of higher education.

关 键 词：高校 治理结构 非经营性资产 

分 类 号：G647[文化科学—高等教育学]