摘要
中国高等教育的发展面临着经费紧缺的问题,而高校内部又存在着极大的浪费现象,其中固定资产管理不善是很重要的原因之一。当前,高校固定资产管理归结起来主要有两种模式,即总账控制模式和明细账控制模式,这两种模式都未解决固定资产管理混乱的局面。实行“统一领导,三级管理”管理模式,加强组织机构和制度建设,规范账簿设置和日常核算等措施,将可以有效整肃高校内部固定资产管理的混乱局面,最终有效提高资金的使用效果。
It is obvious that in its vigorously developing Chine se high education faces bottleneck problem of its funds,while few people know in u niversities there are greatly waste,an important way is fixed assets be badly ma naged.At now,Universities' fixed assets managements which each attends to its d uties are resolved into two main patterns:general ledger control and detail ledg er control.But these two patterns don't solve chaotic state of fixed assets man agement.To carry out 'uniform leadership,triple rank management' on management pattern,strengthen organization and system building,and normalize book of accou nts sets and diary check will improve effectively fixed assets management chaoti c state and result in promoting utility efficiency of their funds.
出处
《郑州航空工业管理学院学报（管理科学版）》
2005年第2期32-35,共4页
Journal of Zhengzhou Institute of Aeronautical Industry Management
关键词
高校
固定资产
管理模式
university
universities assets
management pattern
