【摘要】：固定資產(chǎn)是高等院校教學(xué)、科研和生活的物質(zhì)保障,只有滿足了高等院校物質(zhì)上的需求,學(xué)校的教學(xué)質(zhì)量及科研水平才能得到提升,學(xué)校才能實(shí)現(xiàn)提高自身綜合能力的目標(biāo)。目前,不管是外部主管部門,還是高等院校本身,對高校資產(chǎn)的著力點(diǎn)都在資金方面,常常會將固定資產(chǎn)管理的綜合性、長期性效益忽略,且并未樹立高等院校的發(fā)展在很大程度上需依賴于固定資產(chǎn)管理這一理念。本課題研究選取了江西省一所公辦高校——H大學(xué)作為案例分析對象,圍繞其固定資產(chǎn)管理現(xiàn)狀等展開調(diào)研并加以分析,最終察覺到關(guān)于固定資產(chǎn)管理,H大學(xué)還存在著諸多問題,主要表現(xiàn)在并未設(shè)立完善的固定資產(chǎn)管理部門、職能的設(shè)置亦不健全、相關(guān)工作人員工作效率不佳、實(shí)物管理規(guī)范性欠佳、固定資產(chǎn)財務(wù)數(shù)據(jù)不準(zhǔn)確、固定資產(chǎn)會計核算管理工作不規(guī)范等問題,這些問題造成H大學(xué)的固定資產(chǎn)使用效率低,沒有實(shí)現(xiàn)固定資產(chǎn)效益最大化。同時,H大學(xué)經(jīng)費(fèi)的主要來源是國家財政撥款,但是我國高等教育經(jīng)費(fèi)緊缺,加上地域方面不具有優(yōu)勢、資金獲得方式保守等原因,H大學(xué)的教育經(jīng)費(fèi)有限。這些突出問題已經(jīng)威脅到H大學(xué)的教學(xué)質(zhì)量。筆者在充分理解高校固定資產(chǎn)、固定資產(chǎn)管理及精細(xì)化理論的前提下,到H大學(xué)資產(chǎn)管理處、計財處等部門查閱資料與訪問,根據(jù)調(diào)研的情況,分析造成H大學(xué)固定資產(chǎn)管理存在問題的原因,并就改善H大學(xué)固定資產(chǎn)管理現(xiàn)狀提出了一些方案,筆者建議H大學(xué)相關(guān)固定資產(chǎn)管理部門可以嘗試以下八點(diǎn)措施:樹立全體教職工固定資產(chǎn)精細(xì)化管理的思想理念,對高校實(shí)行固定資產(chǎn)管理審計全覆蓋,固定資產(chǎn)規(guī)章制度標(biāo)準(zhǔn)化、具體化,固定資產(chǎn)分類細(xì)化,固定資產(chǎn)管理責(zé)任細(xì)化,固定資產(chǎn)核算規(guī)范化,固定資產(chǎn)管理人員專業(yè)化,固定資產(chǎn)數(shù)據(jù)信息化。
[Abstract]:Fixed assets are the material guarantee of teaching, scientific research and life in colleges and universities. Only by meeting the material needs of institutions of higher learning, can the teaching quality and scientific research level of schools be improved, and the goal of improving their comprehensive ability be realized. At present, whether it is the external departments in charge or the universities themselves, the focus on the assets of colleges and universities is in the aspect of capital, which often ignores the comprehensive and long-term benefits of the management of fixed assets. And did not establish the development of colleges and universities to a large extent depends on the concept of fixed asset management. In this paper, a public university in Jiangxi Province, H University, is selected as the case study object, and the investigation and analysis are carried out around the current situation of the management of fixed assets. Finally, it was found that there were still many problems in the fixed asset management university, mainly in the absence of a sound fixed asset management department, the imperfect setting of functions, and the poor efficiency of the relevant staff. The standard of physical management is not good, the financial data of fixed assets is not accurate, and the management of accounting and accounting of fixed assets is not standardized. These problems have resulted in the low efficiency of using fixed assets in H University and the failure to maximize the benefit of fixed assets. At the same time, the main source of the funding of H university is the national financial allocation, but the funds of higher education in our country are short, and the region does not have the advantage, the way of obtaining funds is conservative, so the educational funds of H university are limited. These outstanding problems have threatened the teaching quality of H University. On the premise of fully understanding the fixed assets, the management of fixed assets and the refined theory of colleges and universities, the author goes to the assets Management Office of H University and the Department of Accounting and Finance to consult information and interviews, and according to the situation of investigation, This paper analyzes the causes of the problems in the management of fixed assets in H University, and puts forward some plans to improve the present situation of the management of fixed assets in H University. The author suggests that the relevant fixed assets management departments of H University should try the following eight measures: to establish the idea of fine management of fixed assets of all teaching staff, and to implement the audit of fixed assets management in colleges and universities. The fixed assets rules and regulations are standardized, concrete, fixed assets classified and refined, fixed assets management responsibilities refined, fixed assets accounting standardized, fixed assets managers specialized, fixed assets data information.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G647.5

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