实物与价值管理有效融合的高校改进型固定资产平台化管理模式  

The Platform Management Mode of Improved Fixed Assets in Colleges and Universities Based on the Effective Integration of Physical and Value Management

作　　者：芦琦 LU Qi(Asset Management Office of China Pharmaceutical University,Nanjing 211198,China)

机构地区：[1]中国药科大学国有资产管理处,南京211198

出　　处：《价值工程》2022年第23期54-56,共3页Value Engineering

基　　金：江苏省社会科学基金重点项目(16EY001);江苏省高校哲学社会科学项目(2020SJB1269)资助

摘　　要：随着我国高校教育事业的迅猛发展,高校的固定资产在种类、数量、形态上均发生了很大的变化,传统的固定资产管理模式及方法早已无法适应新的固定资产管理工作的要求。本文就我国高校固定资产管理现状、存在问题分析的基础上,提出改进型固定资产平台化管理模式。并指出改进型平台化管理模式有效实施,需要组织机构的重整、管理职能和权限合理确定和固定资产网络化管理平台有效构建等。With the rapid development of education in Colleges and universities in China,great changes have taken place in the types,quantities and forms of fixed assets in Colleges and universities.The traditional fixed assets management modes and methods have long been unable to meet the requirements of the new fixed assets management.Based on the analysis of the current situation and existing problems of fixed assets management in Colleges and universities in China,this paper puts forward an improved fixed assets platform management mode.It also points out that the effective implementation of the improved platform management mode requires the reorganization of the organization,the reasonable determination of management functions and authorities,and the effective construction of the fixed assets network management platform.

关 键 词：固定资产管理 平台化管理模式 实物与价值管理 

分 类 号：F270[经济管理—企业管理]