發(fā)布時(shí)間：2019-08-15 13:04

【摘要】：生物性資產(chǎn)作為一種客觀存在的實(shí)物資產(chǎn),在我國高校校園內(nèi)普遍存在。然而在高校資產(chǎn)管理過程中,生物性資產(chǎn)作為一種特殊形態(tài)的資產(chǎn),管理上缺乏相應(yīng)的制度和規(guī)定,賬務(wù)上缺乏相應(yīng)的反映和記錄,操作上缺乏相應(yīng)的方法和監(jiān)督,每年國有資產(chǎn)的清查也未將這部分資產(chǎn)納入清查范圍之中,這是當(dāng)前高校資產(chǎn)管理中的一個(gè)明顯疏漏和缺失。文章根據(jù)當(dāng)前國家國有資產(chǎn)管理規(guī)定及要求,對高校生物性資產(chǎn)實(shí)際擁有狀況及管理現(xiàn)狀和存在的不足進(jìn)行了客觀的分析。同時(shí)指出,要加強(qiáng)和完善高校生物性資產(chǎn)的管理,需要國家相關(guān)主管部門建立和完善高校生物性資產(chǎn)相關(guān)管理制度和規(guī)定,并建立相應(yīng)的會計(jì)核算管理制度。
[Abstract]:As an objective physical asset, biological assets generally exist on the campus of colleges and universities in our country. However, in the process of asset management in colleges and universities, biological assets, as a special form of assets, lack of corresponding systems and regulations in management, lack of corresponding reflection and record in accounting, lack of corresponding methods and supervision in operation, and the annual inventory of state-owned assets does not bring this part of assets into the scope of inventory, which is an obvious omission and lack in asset management in colleges and universities at present. According to the regulations and requirements of state-owned assets management, this paper makes an objective analysis of the actual ownership, management status and shortcomings of biological assets in colleges and universities. At the same time, it is pointed out that in order to strengthen and perfect the management of biological assets in colleges and universities, it is necessary for the relevant competent departments of the state to establish and perfect the relevant management systems and regulations of biological assets in colleges and universities, and to establish the corresponding accounting management system.
【作者單位】： 重慶醫(yī)科大學(xué);
【分類號】：G647.5

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張景進(jìn),姚新茹;行業(yè)火爆拓寬了高校生就業(yè)渠道[J];經(jīng)濟(jì)論壇;2004年19期

2 方磊;;高校生如何有效利用業(yè)余時(shí)間[J];才智;2010年03期

3 管顏;高校生均必要成本初探[J];寧夏大學(xué)學(xué)報(bào)(人文社會科學(xué)版);2005年02期

4 閆倩;章太懿;;民辦高校生：地處偏遠(yuǎn)，打工得不償失[J];w，

本文編號：2527014