高校固定资产可持续性使用的管理研究

随着高等教育管理体制改革的深化,高校固定资产出现了大量浪费的问题。如何提高高校固定资产使用的效率,增强固定资产管理力度,提高其使用可持续性极为重要。针对目前国内高校固定资产管理的问题,引入分权管理思想和标准成本管理方法,提出了固定成本责任中心的管理方法,试图以此提高固定资产使用的可持续性。

To Study on the Management of Sustainable Use of University's Fixed Assets

Along with the promotion of the reform of the management system of higher education,a large number of questions of waste have appeared in university's fixed assets management.How to raise the efficiency of the use of university’s fixed assets and strengthen the efforts of fixed asset management to improve its sustainability are extremely important.This text directs against the question of domestic university's fixed asset management at present,introduces the decentralized management thought and standard cost management,and then proposes the responsibility centre of the fixed cost,in order to raise the sustainability of the use of university’s fixed assets.