新形势下基于资产清查的高校固定资产管理探析  

Analysis of Universities' Fixed Asset Management Based on Asset Inventory Under the New Situation

作　　者：赵倩谊 ZHAO Qianyi(Guangzhou Sport University,Guangzhou 510000,China)

机构地区：[1]广州体育学院,广东广州510000

出　　处：《商业观察》2023年第30期106-109,共4页BUSINESS OBSERVATION

摘　　要：为了更好地适应高校经济业务的发展需求,也为了积极响应国家对资产管理工作的政策要求,加强高校的资产管理水平成为了关键问题。国家最新政策的出台,表明高校在固定资产清查和管理方面相较于从前发生了一定的变化。为此,文章阐述了新形势下高校固定资产清查的必要性,分析了高校固定资产清查中管理方面存在的问题,并有针对性地提出了提升高校固定资产管理的建议,希望可以切实为高校资产管理工作提供借鉴性参考,同时也为积极响应国家的资产管理标准和要求做出努力。In order to better adapt to the development demands of universities'economic business and positively respond to the national policy requirements for asset management,it is very important to strengthen universities'asset management level.The issuance of national latest policies indicates that some changes have taken place in terms of universities'fixed asset inventory and management.Therefore,this paper illustrates the necessity of universities'fixed asset inventory under the new situation,analyzes the management problems found in universities'fixed asset inventory,and proposes the suggestions of improving universities'fixed asset management.It is hoped to provide references for universities'asset management work and meanwhile make efforts for positively responding to the national asset ma nagement standards and requirements.

关 键 词：新形势 高校 固定资产清查 固定资产管理 

分 类 号：F273.4[经济管理—企业管理] G647.5[经济管理—国民经济]