高校固定资产管理模式的探讨  

Study on management model of fixed assets in universities

作　　者：燕丽征[1] 王芳[2] 

机构地区：[1]西安理工大学财务处,陕西西安710048 [2]西安工业学院财务处,陕西西安710032

出　　处：《西安工程科技学院学报》2002年第4期361-364,共4页Journal of Xi an University of Engineering Science and Technology

摘　　要：分析了目前高校固定资产实际管理工作中存在的问题 .提出了高校固定资产管理的具体方法 :建立与完善高校资产管理机构 ,加强固定资产的效益管理 ,实现固定资产的优化配置 ,明确产权 ,理顺经济利益关系 ,实施固定资产的有偿占用制 ,同时强化高校固定资产的财务实时监督 ,推行电算化管理等 .Based on the problems involved in the actual management of fixed assets in universities at present,proposals on the specific methods are put forward namely establishing and improving fixed assets management organization in universities. It contains strengthening fixed assets efficient management, realizing fixed assets optimized arrangement making clear the property right and economic benefit relationship, implementing fixed assets paid use system, reinforcing fixed assets financial real-time supervision and practicing computerized management. The fixed assets are expected to be used in an effective, creative and responsible so as to ensure the sound development of universities.

关 键 词：高校 固定资产管理 管理模式 有偿占有制 

分 类 号：G647[文化科学—高等教育学]