H大学固定资产精细化管理研究

发布时间：2018-09-11 12:26

【摘要】：固定资产是高等院校教学、科研和生活的物质保障,只有满足了高等院校物质上的需求,学校的教学质量及科研水平才能得到提升,学校才能实现提高自身综合能力的目标。目前,不管是外部主管部门,还是高等院校本身,对高校资产的着力点都在资金方面,常常会将固定资产管理的综合性、长期性效益忽略,且并未树立高等院校的发展在很大程度上需依赖于固定资产管理这一理念。本课题研究选取了江西省一所公办高校——H大学作为案例分析对象,围绕其固定资产管理现状等展开调研并加以分析,最终察觉到关于固定资产管理,H大学还存在着诸多问题,主要表现在并未设立完善的固定资产管理部门、职能的设置亦不健全、相关工作人员工作效率不佳、实物管理规范性欠佳、固定资产财务数据不准确、固定资产会计核算管理工作不规范等问题,这些问题造成H大学的固定资产使用效率低,没有实现固定资产效益最大化。同时,H大学经费的主要来源是国家财政拨款,但是我国高等教育经费紧缺,加上地域方面不具有优势、资金获得方式保守等原因,H大学的教育经费有限。这些突出问题已经威胁到H大学的教学质量。笔者在充分理解高校固定资产、固定资产管理及精细化理论的前提下,到H大学资产管理处、计财处等部门查阅资料与访问,根据调研的情况,分析造成H大学固定资产管理存在问题的原因,并就改善H大学固定资产管理现状提出了一些方案,笔者建议H大学相关固定资产管理部门可以尝试以下八点措施:树立全体教职工固定资产精细化管理的思想理念,对高校实行固定资产管理审计全覆盖,固定资产规章制度标准化、具体化,固定资产分类细化,固定资产管理责任细化,固定资产核算规范化,固定资产管理人员专业化,固定资产数据信息化。
[Abstract]:Fixed assets are the material guarantee of teaching, scientific research and life in colleges and universities. Only by meeting the material needs of institutions of higher learning, can the teaching quality and scientific research level of schools be improved, and the goal of improving their comprehensive ability be realized. At present, whether it is the external departments in charge or the universities themselves, the focus on the assets of colleges and universities is in the aspect of capital, which often ignores the comprehensive and long-term benefits of the management of fixed assets. And did not establish the development of colleges and universities to a large extent depends on the concept of fixed asset management. In this paper, a public university in Jiangxi Province, H University, is selected as the case study object, and the investigation and analysis are carried out around the current situation of the management of fixed assets. Finally, it was found that there were still many problems in the fixed asset management university, mainly in the absence of a sound fixed asset management department, the imperfect setting of functions, and the poor efficiency of the relevant staff. The standard of physical management is not good, the financial data of fixed assets is not accurate, and the management of accounting and accounting of fixed assets is not standardized. These problems have resulted in the low efficiency of using fixed assets in H University and the failure to maximize the benefit of fixed assets. At the same time, the main source of the funding of H university is the national financial allocation, but the funds of higher education in our country are short, and the region does not have the advantage, the way of obtaining funds is conservative, so the educational funds of H university are limited. These outstanding problems have threatened the teaching quality of H University. On the premise of fully understanding the fixed assets, the management of fixed assets and the refined theory of colleges and universities, the author goes to the assets Management Office of H University and the Department of Accounting and Finance to consult information and interviews, and according to the situation of investigation, This paper analyzes the causes of the problems in the management of fixed assets in H University, and puts forward some plans to improve the present situation of the management of fixed assets in H University. The author suggests that the relevant fixed assets management departments of H University should try the following eight measures: to establish the idea of fine management of fixed assets of all teaching staff, and to implement the audit of fixed assets management in colleges and universities. The fixed assets rules and regulations are standardized, concrete, fixed assets classified and refined, fixed assets management responsibilities refined, fixed assets accounting standardized, fixed assets managers specialized, fixed assets data information.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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