我国高校固定资产有偿使用计价方法研究

发布时间：2018-03-09 08:42

本文选题：高校　切入点：固定资产　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：高校固定资产是高校资产中最重要的组成部分,如何管理好固定资产一直以来都是相关部门和学者们研究的热点,“有偿使用管理”的思想成为高校固定资产管理研究中的主流。高校固定资产有偿使用计价方法的科学性关系到高校教学科研事业全面、协调、可持续发展,对于完善我国教育经济与管理理论具有一定的理论价值,对于高校固定资产管理的改革以及高校科研“间接成本率”的科学化等均具有重要的参考价值和实践指导作用。美国、英国等一些发达国家的高校已对“有偿使用管理”进行了长期的研究并付诸了实践,实践结果表明“有偿使用管理”较好地提高了资产使用效率,改善了固定资产资金循环和管理问题。本文采用比较研究法、规范研究法、实地研究法等研究方法,在比较国内外高校固定资产管理现状的基础上,针对我国目前存在的问题,借鉴市场中的价格原理,结合高校固定资产的特性,设计了高校固定资产有偿使用价格的计算模型,进一步提出有偿使用费的计算方法,以在高校中建立固定资产有偿使用制度。实地研究的案例证明,本文设计的计算模型具有一定的科学性和可操作性。最后针对模型设计和案例验证中遇到的困难和问题提出的相关建议,对于大学固定资产管理模式的科学化以及会计核算系统的改革等均具有重要的参考价值。图19幅,表21个,参考文献51篇。
[Abstract]:Abstract: fixed assets are the most important part of college assets. How to manage fixed assets well has always been the hot spot of relevant departments and scholars, and the idea of "paid use management" has become the mainstream in the research of fixed assets management in colleges and universities. Valuation method of paid use of fixed assets in Colleges and Universities. Its scientific nature is related to the comprehensive teaching and scientific research in colleges and universities. Coordination and sustainable development have certain theoretical value for perfecting the theory of education economy and management in our country. It has important reference value and practical guidance for the reform of fixed assets management in colleges and universities as well as the scientization of "indirect cost rate" of scientific research in colleges and universities. Universities in some developed countries, such as the United Kingdom, have carried out long-term research on "paid use management" and put it into practice. The practical results show that "paid use management" has improved the efficiency of asset use. Improved fixed asset capital circulation and management problems. This paper adopts comparative research method, standard research method, field research method and so on. On the basis of comparing the current situation of fixed assets management in colleges and universities at home and abroad, and aiming at the problems existing in our country, we draw lessons from the price principle in the market. Combined with the characteristics of fixed assets in colleges and universities, this paper designs the calculation model of the price of paid use of fixed assets in colleges and universities, and further puts forward the calculation method of paid usage fees in order to establish the system of paid use of fixed assets in colleges and universities. The computational model designed in this paper is scientific and operable. Finally, some suggestions are put forward in view of the difficulties and problems encountered in the design of the model and the verification of the case. It has important reference value for the scientific management mode of university fixed assets management and the reform of accounting and accounting system. There are 19 figs, 21 tables and 51 references.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

【参考文献】