湖南S学院固定资产管理相关问题研究

发布时间：2018-04-13 08:17

本文选题：湖南S学院 + 高校资产　；参考：《湖南大学》2013年硕士论文

【摘要】：长期以来，高校一直以科研和教育为工作重点，高校固定资产是高等学校教育教学活动的物质基础。但是，随着宏观经济政策及高校办学模式的深入改革，从98年执行至今的《高等学校会计制度(试行)》显然早已不再适用于现行高校的办学体制，我国高等教育面临着经费紧缺的问题,而高校内部又存在着极大的浪费现象，其中固定资产管理不善是很重要的原因之一。而固定资产“不提折旧”、“虚列支出”、“账实不符”的现象已严重威胁到高校的办学质量。对高校固定资产管理中存在的问题进行分析研究，探讨这些问题形成的原因，以及找到解决这些问题的对策,是促进公办高校的可持续性发展具有重要意义。本文通过对湖南一所公办高校的固定资产管理进行分析，一方面,高校存在教学经费紧张、资源短缺等突出问题，另一方面,该校又存在相当程度的资源闲置、浪费与流失。经费严重不足与学院资源使用效益过低，是影响学院发展的严重问题。在明确高校资产和资产管理理论的基础上，，通过比较分析，对该校固定资产管理存在的问题成因进行了深入的探讨，并提出相应的对策。具体内容包括四个部分：第一部分，导论。在分析研究背景以及国内外研究现状的基础上，提出本文的研究对象和意义。第二部分，高校固定资产管理的相关理论分析。本部分在界定了两个基本概念的基础上，围绕研究目的和对象，对高校资产和固定资产管理的相关理论基础进行了分析和阐释。第三部分，湖南S学院固定资产管理存在的问题及成因。分析了湖南S学院固定资产管理的现状，对比了教育部普通高校基本办学条件中普通本科院校固定资产生均值，提出了学校现有机构设置不完善、固定资产结构不合理、所有权和使用权分离、产权不清账实不符、内外部监督机制不健全和核算机制不善等问题，并对这些问题的成因进行了深入的分析。第四部分，解决湖南S学院固定资产管理的对策和建议。在相关理论指导和现状分析的基础上，针对湖南S学院固定资产管理问题给出了运用网络化固定资产管理系统来有效整合资源、建立健全固定资产管理体制、完善资产管理制度、加强固定资产管理、加强队伍建设力度、进一步完善和改进会计核算方法等对策及建议，以期能提高湖南S学院固定资产管理效率与效益。
[Abstract]:For a long time, colleges and universities have been focusing on scientific research and education, and fixed assets are the material basis of educational and teaching activities in colleges and universities.However, with the deepening reform of macroeconomic policy and the mode of running a university, it is obvious that the "Accounting system of higher Education (trial)", which has been implemented since 1998, is no longer applicable to the current system of running schools in colleges and universities.China's higher education is facing the problem of shortage of funds, and there is a great waste in colleges and universities, among which mismanagement of fixed assets is one of the important reasons.But the fixed assets "does not mention depreciation", "the false list expenditure", "the account actually does not match" the phenomenon has seriously threatened the university school quality.It is of great significance to promote the sustainable development of public colleges and universities by analyzing and studying the problems existing in the management of fixed assets of colleges and universities, exploring the causes of these problems and finding out the countermeasures to solve them.This paper analyzes the management of fixed assets in a public university in Hunan province. On the one hand, there are some outstanding problems such as shortage of teaching funds and shortage of resources in colleges and universities, and on the other hand, there is a considerable degree of idle resources, waste and loss of resources in this school.The serious shortage of funds and the low efficiency of the use of resources are serious problems affecting the development of the college.On the basis of clarifying the theory of assets and asset management in colleges and universities, through comparative analysis, the causes of the problems in the management of fixed assets in this school are discussed in depth, and the corresponding countermeasures are put forward.The content consists of four parts:The first part, introduction.On the basis of analyzing the research background and domestic and international research status, the research object and significance of this paper are put forward.The second part, the university fixed assets management related theory analysis.On the basis of defining two basic concepts, this part analyzes and explains the theoretical basis of the management of assets and fixed assets in colleges and universities around the purpose and object of the research.The third part, the problems and causes of fixed assets management in Hunan S College.This paper analyzes the present situation of fixed assets management in Hunan S College, compares the average value of fixed assets students in ordinary colleges and universities in Ministry of Education, and points out that the existing institutions of colleges and universities are not perfect and the structure of fixed assets is unreasonable.This paper analyzes the causes of these problems, such as the separation of ownership and right of use, the inconsistency of property rights, the imperfect internal and external supervision mechanism and the poor accounting mechanism.The fourth part, solves the fixed assets management countermeasure and the suggestion of Hunan S College.On the basis of relevant theory guidance and current situation analysis, this paper puts forward the use of network fixed assets management system to effectively integrate resources and establish and perfect fixed assets management system in view of the fixed assets management problems in Hunan S University.In order to improve the efficiency and benefit of fixed assets management in Hunan S College, we should perfect the system of asset management, strengthen the management of fixed assets, strengthen the strength of team construction, and further perfect and improve the methods of accounting and accounting.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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