论高校固定资产管理存在的问题及对策

高校固定资产是保障高校教学、科研、行政、后勤等工作顺利开展的物质基础和前提条件,随着高校固定资产规模的扩大,固定资产管理中出现了资产购置把关不严、使用效率不高、缺乏日常维护、报废处置不规范等新的问题,而严把资产投入方向、加大部门间资源共享、建立部门预算、完善招标程序、加强用途管理、做好日常维护、严格报废程序等都是促进高校资产优化配置、合理流动的措施,这对国有资产保值增值和提高高校办学质量具有重要意义。

Discussion on the problems of fixed assets management and the solutions

Fixed assets are the basic factors and preconditions to developt teaching and researching and other affaires in universities.With the expanding of fixed assets scale,fixed assets management suffers some new problems,such as,checking less strictly in assets purchasing,using of machines inefficiently,lacking maintaince and repairment and excuting irregularly in waste disposal.This paper discusses these prbolems and tries to give the solution proposals from the following aspects,that is,to strengthen management in investing direction,to enlarge resource sharing,to balance departmental budget,to complete biding procedure,to strengthen application supervision,to improve routing maintenance,to enforce assets disposal,and so on.They will be in favour of configuration optimizing and reasonable flowing and also be significant to preserve or increase the value of state-owned property and raise the quality of education.