高校固定资产报废处置的改革措施  

Reform Disposal Measures on Scrap Fixed Assets in Colleges and Universities

作　　者：赵静[1] 施巧芳[1] 吴俊[1] 张景辉[1] 

机构地区：[1]扬州大学化学化工学院

出　　处：《中国现代教育装备》2019年第23期1-2,9,共3页China Modern Educational Equipment

基　　金：扬州大学教学改革研究课题《新形势下高校化学及化工实验室的建设和管理》(编号：YZUJX2019—35C);江苏高校品牌专业建设工程资助项目(编号：PPZY2015B112)

摘　　要：针对新形势下高校固定资产报废处置中存在的一些问题,如报废年限设置不合理、报废处置程序周期长、报废处置方式单一化等,结合工作的实际情况,提出科学设置报废年限,分级审批分散式报废模式,分类别细化报废标准,报废处置方式多样化等措施,以促进固定资产报废处置更加高效地为高校教学、科研工作服务。As for the disposal of fixed assets in colleges and universities under the new situation, the existing problems was raised, such as unreasonable setting of scrapping life, long disposal cycle and simplified disposal mode. Therefore, combined with the actual situation of the author’s work, some effective measures are proposed, namely setting the scrapping life scientifically, hierarchical approval and decentralized scrap mode, refined scrap standards by category, and diversified disposal methods of scrap, which will promote the fixed assets disposal management and serve college teaching and scientific research more efficiently.

关 键 词：高校 固定资产 报废处置 

分 类 号：G64[文化科学—高等教育学]