浅谈高校固定资产管理的问题与对策

高校固定资产是高校教学和科研的物质保证,是高校办学的物质基础,但在新形势下高校固定资产的管理出现了新问题,具体表现为:管理主体的认识错误、管理机制的欠缺不全、资产采购的随意决策、资产转移的规范不清、资产报废的缺乏透明等现象。要解决这些问题,就需要做到“五化”,即管理意识端正化、管理程序科学化、资产流通合理化、资产转移规范化、资产报废透明化。只有这样才能充分发挥高校固定资产的使用效能,使高校固定资产更好地为学校的教学和科研服务。

Problems and countermeasures of management of fixed assets in university

The fix assets in universities are the material guarantee for the teaching and scientific research work, and also the material basis for the proper running of universities. However, at present, there exist such problems for the management of them as the misunderstanding for the management sector, a lack of proper regulations for the management, the random decision for material purchases, the unclear regulations for their transmission, and the random disposal for the fixed asserts. Directed against these problems, the paper puts forward the following suggestions for the management, such as the proper understanding for the management, the scientific rules for the management, the reasonable circulation for the fixed asserts, the strict transmission for the fixed asserts, and the clear disposal of them. The authors in the paper believe that only in this way can the fixed asserts fully display their roles and serve well the teaching and scientific research work in universities.