高校固定资产管理新探

目前，高校资产管理工作在管理意识、管理方法和管理手段等方面都明显滞后，难以适应高校建设与发展的要求。切实加强高校固定资产管理，就要树立全新的固定资产管理理念，建立科学、合理的保障制度，充分发挥财会、审计部门的重要作用，实现资源共建和共享，同时也要建立可行的资产管理绩效考核制度。

New Exploration of Capital Asserts Management in Institutions of Higher Learning

Currently, capital asserts management in institutions of higher learning is obviously backward in management consciousness, method and means, and it is hard to meet the need of the construction and development of institutions of higher learning. To earnestly improve capital asserts management in institutions of higher learning is to set up new management concept in capital asserts management, scientific and rational guarantee system, to give the fullest play to accounting and auditing department, to build and share information resources, and to build a feasible examination system for capital asserts management.