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固定资产是每个高等学校进行教学活动和科学研究必不可少的物质基础,一个高校的教学和科研综合实力与校内固定资产的质量和数量息息相关。近年来,中国经济发展迅猛,政府对教育事业的... 固定资产是每个高等学校进行教学活动和科学研究必不可少的物质基础,一个高校的教学和科研综合实力与校内固定资产的质量和数量息息相关。近年来,中国经济发展迅猛,政府对教育事业的关注力度大大提高,政府和社会各界对对科教事业的投入不断增大,各高校对固定资产的购买力度不断加大,高校固定资产的规模日益扩大。
随着政府对教育事业投入的增大,政府也不断地出台新的法律法规以保证下拨的高等教育及科研经费能够被合理使用。虽然各个高等学校也在根据国家出台的法律法规不断的调整关于校内固定资产管理的相关规章制度,但却一直未建立出一套完善的固定资产内部控制体系,也未采取较为现代化的管理方式,各高校对于固定资产的整体管理水平仍然具有很大的上升空间。建立完善的固定资产内部控制体系,对保证高校固定资产的真实性和完整性,提高固定资产使用的效率和效果,具有重要的意义。
本文将对高校固定资产管理中存在的问题进行研究分析,对这些问题形成的原因进行深刻的探讨,以及找到解决这些问题的方法,这对于促进高校的可持续发展具有重要的意义。
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2016-02-25
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  Fixed assets is an essential material basis for teaching and scientific research of each university, the quantity and quality of teaching and scientific research and the comprehensive strength of the fixed assets of a university is closely related to the. In recent years, China's rapid economic development, the government's concern about the efforts to the cause of education is greatly improved, the government and the social from all walks of life to science and education investment increases unceasingly, colleges and universities of fixed asset purchases will continue to increase, the scale of fixed assets in Colleges and universities expands day by day.
  With the increasing government spending on education, the government also constantly introduced new laws and regulations to ensure the allocated by the higher education and the scientific research funds can be used reasonably. Although the various colleges and universities also in accordance with the adjustment of laws and regulations promulgated by the state on the school fixed assets management rules and regulations. But it has not been established a set of perfect fixed assets internal control system, more modern management methods are not taken, the high school for the fixed assets of the whole management level still has great room for growth. To establish a perfect internal control system of fixed assets, to ensure the authenticity and integrity of the fixed assets, improve the efficiency and effectiveness of the use of fixed assets, has important significance.
  The problems existing in the management of fixed assets in Colleges and universities to carry on the research analysis, to explore the profound causes of formation of these problems, and find the methods to solve these problems, which to promote the sustainable development has important significance.
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Fixed assets are each colleges teaching activities and scientific research essential material basis, a teaching and research university campus and the overall strength of the fixed assets is closely related to the quality and quantity. In recent years, China's rapid economic development, the Government's concern for education efforts greatly improved, the government and the community to continue to increase investment in science and education, purchase of fixed assets continued to increase the intensity of the university, increasing the size of the fixed assets Universities expand.
With the government's investment in education increases, the government also continue to introduce new laws and regulations to ensure that higher education and research funding allocated can be fair use. Although various colleges and universities are also constantly adjust the relevant rules and regulations regarding the school management of fixed assets in accordance with the laws and regulations promulgated by the state, but it has not established a set of sound internal control system of fixed assets, nor does it take a more modern management methods, colleges and universities for the overall management of the fixed assets still has much room for growth. Establish a sound internal control system of fixed assets, to ensure the authenticity and integrity of the College of fixed assets, improve the efficiency and effectiveness of the use of fixed assets, it has an important significance.
This article will be fixed asset management in university research analyzes the problems, the causes of these problems formed a profound discussion, as well as to find solutions to these problems, which is of great significance for promoting sustainable development of university.
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