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跨越式发展背景下高校固定资产管理研究
引用本文:杨素琴,付罡.跨越式发展背景下高校固定资产管理研究[J].价值工程,2012,31(24):274-275.
作者姓名:杨素琴  付罡
作者单位:1. 中国石油大学(华东)资产设备处,青岛,266580
2. 中国石油大学(华东)信息与控制工程学院,青岛,266580
摘    要:随着我国高等教育事业的跨越式发展,高校固定资产规模急剧膨胀、构成日趋复杂,对固定资产管理提出了更高的要求。本文剖析当前高校固定资产管理中存在的问题,对高校固定资产管理应当遵循的基本原则进行阐述,提出进一步完善高校固定资产管理的对策建议。

关 键 词:固定资产  预算管理  财务管理  高校

Study on Fixed Assets Management in Colleges and Universities under the Background of Leap-forward Development
YANG Su-qin , FU Gang.Study on Fixed Assets Management in Colleges and Universities under the Background of Leap-forward Development[J].Value Engineering,2012,31(24):274-275.
Authors:YANG Su-qin  FU Gang
Institution:① YANG Su-qin;② FU Gang(①China University of Petroleum(East China)Capital Equipment Department,Qingdao 266580,China;②China University of Petroleum(East China)School of Information and Control Engineering,Qingdao 266580,China)
Abstract:With the leap-forward development of higher education,university fixed assets has expanded rapidly and been more and more complex.It need to improve the management of fixed assets in higher school to satisfy new change.First of all,this paper analyzes the problems of fixed assets management,secondly,describes the basic principles of fixed asset management in higher school,and lastly proposes the suggestions to improve the fixed asset management in higher school.
Keywords:fixed assets  budget management  financial management  colleges and universities
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