摘要
公用房管理是高校固定资产管理中的关键环节,提升高校公用房的科学管理水平至关重要。基于内部控制理论,从控制环境、控制活动及内部监督等维度,构建了高校公用房有偿使用管理系统,并着重从收费范围、收费流程及经费管理等方面建立收费管理模式。以云南大学为例,通过公用房管理改革,建立了以制度建设、收费管理及绩效评价为核心的有偿使用管理系统。改革实践有效优化了资源配置,提升了资产管理水平,推动了有偿使用的顺利实施,为高校公用房有偿使用管理提供了可资借鉴的经验。
The management of public building is a crucial part of the fixed asset management in universities,which is very important to enhance the management level of public buildings in universities.Based on the theory of internal control,a paid use management system for public buildings is established from the perspectives of control environment,control activities and internal supervision.The charging management model is mainly constructed from the aspects of charging scope,charging process and fund management.The method may provide referencing ideas for the paid use of public buildings in other universities.Based on the investigation of colleges and universities that have implemented the paid use of public buildings,Yunnan University carried out the reform of public building management,established a paid use management system with system construction,charging management and performance evaluation as the core.The reform practice has optimized the allocation of resources,promoted the smooth implementation of paid use,improved the management level of real estate.It may provide reference for the subsequent management of public buildings.
作者
李琪琪
孟萍
黄艳敏
谢璐源
LI Qiqi;MENG Ping;HUANG Yanmin;XIE Luyuan(a.School of Architecture and Planning,Yunnan University,Kunming 650500,China;Office of Assets and Laboratory Management,Yunnan University,Kunming 650500,China)
出处
《实验室研究与探索》
北大核心
2025年第8期228-232,共5页
Research and Exploration In Laboratory
关键词
高校公用房
有偿使用
收费管理
内部控制
university public housing
paid use
charge management
internal control
