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高校的资产包括流动资产、固定资产、在建工程、无形资产和对外投资等。其中固定资产在高校资产总额中占比较高,是保障高校正常办学和科研的重要物质基础。针对固定资产使用时间长,单位价值高的特点,为了保障高校的正常运行,对固定资产进行管理和控制就非常必要。本文对高校固定资产管理方面的问题和困难,有针对性地提出行之有效的解决措施,以提高固定资产的使用效率,加强管理能力。
College assets include current assets, fixed assets, construction in progress, intangible assets and foreign investment. Among them, the fixed assets occupy a relatively high proportion in the total assets of colleges and universities, which is an important material basis for guaranteeing the normal running of colleges and universities and scientific research. In view of the long-term use of fixed assets, high unit value characteristics, in order to protect the normal operation of colleges and universities, the management and control of fixed assets is necessary. This article puts forward effective measures to solve the problems and difficulties in the management of fixed assets in universities so as to improve the efficiency of using fixed assets and strengthen the management ability.