摘要
随着高校固定资产数量与种类不断增加,不同部门的管理环节之间缺乏联系导致高校固定资产账账、账实不符问题突出。该文针对高校固定资产管理中的突出问题,通过PDCA循环在高校固定资产账账与账实管理中的应用,降低固定资产账账、账实不符率,提升高校固定资产管理和服务水平。
With the increasing number and types of fixed assets in Colleges and universities, the lack of connection between the management links of different departments leads to the discrepancy between fixed asset accounts and account-objects in colleges and universities. In view of the prominent problems in the management of fixed assets in colleges and universities, the application of PDCA(plan, do, check and action)cycle in the management of fixed assets accounts and account-objects in colleges and universities can reduce the discrepancy rate between fixed assets accounts and accounts and improve the management and service level of university fixed assets.
作者
杨梅蓉
YANG Meirong(Logistics Management Office, Quanzhou Medical College, Quanzhou 362000, China)
出处
《实验技术与管理》
CAS
北大核心
2019年第5期294-297,共4页
Experimental Technology and Management
