高校资产结构现状及优化分析  

Analysis of Circumstance and Optimization Structure of Universities' Assets

作　　者：杨云标[1] 

机构地区：[1]昆明理工大学财务处,云南昆明650093

出　　处：《昆明理工大学学报（理工版）》2002年第4期158-163,共6页Journal of Kunming University of Science and Technology(Natural Science Edition)

摘　　要：高校资产从本质上讲与企业资产的概念大致相同 ,但资产结构极不合理 ,存在资产运作低下、资源浪费等问题 ,通过对两所高校资产结构现状介绍和分析 ,更进一步说明了目前我国高校资产结构存在的问题和不足方面 ,因此提出优化高校资产结构的必要性 ,本文先对不合理性产生的原因及其影响作了简要论述 .进而分析了在市场经济条件下高校资产结构优化应具有的特征 ,最后探讨了高校资产结构最优化的理想评价标准 ,就是使资金成本最小化效益最大化 .Essentially the assets of universities are generally the same as those of enterprises, yet there exict irrational structure, inefficient utilization and resource waste. Based upon an introduction and analysis of the present situation of two universities, the article presents us the problems our universities face, and deems it necessary to optimize the structure of universities' assets. In the article, the reasons resulted in the irrational situation and its effect are firstly described, then the characteristics of optimized structure in current market economy are analyzed, and finally the ideal evaluation standard of the most optimized structure is explored, that is,minimize capital cost and maximize its effect.

关 键 词：高校 资产结构 资源浪费 结构优化 财务管理 现状分析 效益 

分 类 号：G647.5[文化科学—高等教育学]