基于预算管理导向的高校资产管理探讨

发布时间：2018-10-30 09:29

【摘要】：在分析我国高校资产管理现状的前提下,针对在资产购置、使用及管理中普遍存在的诸如决策随意性大、缺乏科学的决策机制、购置重复、大型设备及仪器使用效率低、使用期维(修)护不重视、共享补偿机制不健全、资产日常处置调配管理不到位造成资产流失、账实不符、管理各环节责任未分清、固定资产的实物分类与价值核算分类不统一且界限模糊、管理手段相对落后等一系列问题进行分析,找出问题产生的原因,明确提出高校资产管理必须与预算管理相结合,是研究建立高校投入与产出之间的良性机制的核心内容之一,尝试提出资产管理与预算管理相结合的新措施,构建科学的资产动态管理模式。
[Abstract]:On the premise of analyzing the present situation of asset management in colleges and universities in our country, aiming at the common problems in asset acquisition, use and management, such as large random decision making, lack of scientific decision-making mechanism, repeated purchase, low efficiency of large equipment and instruments, etc. The maintenance (repair) of service life does not attach importance to the maintenance (repair), the sharing compensation mechanism is not perfect, the assets are lost due to the inadequate management of daily disposal and allocation, the accounts are not in conformity, and the responsibilities of each link of management are not clearly divided. A series of problems, such as the classification of fixed assets and the classification of value accounting are not unified and the boundary is blurred, the management means are relatively backward, and a series of problems are analyzed, the causes of the problems are found out, and it is clearly pointed out that the management of assets in colleges and universities must be combined with the budget management. It is one of the core contents of the research on establishing a benign mechanism between input and output of colleges and universities. It tries to put forward a new measure of combining asset management with budget management and to construct a scientific dynamic management model of assets.
【作者单位】：暨南大学;
【基金】：广东省人文社科一般项目:笔者主持的2011年广东省普通高校人文社会科学研究项目《加强高校资产管理的新措施及开展实物费用定额“实转”试点的做法》(编号11WYXM014)的研究成果之一
【分类号】：G647.5

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