我国高校生物性资产管理现状及完善措施

发布时间：2019-08-15 13:04

【摘要】：生物性资产作为一种客观存在的实物资产,在我国高校校园内普遍存在。然而在高校资产管理过程中,生物性资产作为一种特殊形态的资产,管理上缺乏相应的制度和规定,账务上缺乏相应的反映和记录,操作上缺乏相应的方法和监督,每年国有资产的清查也未将这部分资产纳入清查范围之中,这是当前高校资产管理中的一个明显疏漏和缺失。文章根据当前国家国有资产管理规定及要求,对高校生物性资产实际拥有状况及管理现状和存在的不足进行了客观的分析。同时指出,要加强和完善高校生物性资产的管理,需要国家相关主管部门建立和完善高校生物性资产相关管理制度和规定,并建立相应的会计核算管理制度。
[Abstract]:As an objective physical asset, biological assets generally exist on the campus of colleges and universities in our country. However, in the process of asset management in colleges and universities, biological assets, as a special form of assets, lack of corresponding systems and regulations in management, lack of corresponding reflection and record in accounting, lack of corresponding methods and supervision in operation, and the annual inventory of state-owned assets does not bring this part of assets into the scope of inventory, which is an obvious omission and lack in asset management in colleges and universities at present. According to the regulations and requirements of state-owned assets management, this paper makes an objective analysis of the actual ownership, management status and shortcomings of biological assets in colleges and universities. At the same time, it is pointed out that in order to strengthen and perfect the management of biological assets in colleges and universities, it is necessary for the relevant competent departments of the state to establish and perfect the relevant management systems and regulations of biological assets in colleges and universities, and to establish the corresponding accounting management system.
【作者单位】：重庆医科大学;
【分类号】：G647.5

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