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  本文選題：高校　切入點：固定資產(chǎn)　出處：《中南大學》2013年碩士論文　論文類型：學位論文

【摘要】：摘要：高校固定資產(chǎn)是高校資產(chǎn)中最重要的組成部分,如何管理好固定資產(chǎn)一直以來都是相關部門和學者們研究的熱點,“有償使用管理”的思想成為高校固定資產(chǎn)管理研究中的主流。高校固定資產(chǎn)有償使用計價方法的科學性關系到高校教學科研事業(yè)全面、協(xié)調、可持續(xù)發(fā)展,對于完善我國教育經(jīng)濟與管理理論具有一定的理論價值,對于高校固定資產(chǎn)管理的改革以及高�？蒲小伴g接成本率”的科學化等均具有重要的參考價值和實踐指導作用。美國、英國等一些發(fā)達國家的高校已對“有償使用管理”進行了長期的研究并付諸了實踐,實踐結果表明“有償使用管理”較好地提高了資產(chǎn)使用效率,改善了固定資產(chǎn)資金循環(huán)和管理問題。 本文采用比較研究法、規(guī)范研究法、實地研究法等研究方法,在比較國內外高校固定資產(chǎn)管理現(xiàn)狀的基礎上,針對我國目前存在的問題,借鑒市場中的價格原理,結合高校固定資產(chǎn)的特性,設計了高校固定資產(chǎn)有償使用價格的計算模型,進一步提出有償使用費的計算方法,以在高校中建立固定資產(chǎn)有償使用制度。實地研究的案例證明,本文設計的計算模型具有一定的科學性和可操作性。最后針對模型設計和案例驗證中遇到的困難和問題提出的相關建議,對于大學固定資產(chǎn)管理模式的科學化以及會計核算系統(tǒng)的改革等均具有重要的參考價值。圖19幅,表21個,參考文獻51篇。
[Abstract]:Abstract: fixed assets are the most important part of college assets. How to manage fixed assets well has always been the hot spot of relevant departments and scholars, and the idea of "paid use management" has become the mainstream in the research of fixed assets management in colleges and universities. Valuation method of paid use of fixed assets in Colleges and Universities. Its scientific nature is related to the comprehensive teaching and scientific research in colleges and universities. Coordination and sustainable development have certain theoretical value for perfecting the theory of education economy and management in our country. It has important reference value and practical guidance for the reform of fixed assets management in colleges and universities as well as the scientization of "indirect cost rate" of scientific research in colleges and universities. Universities in some developed countries, such as the United Kingdom, have carried out long-term research on "paid use management" and put it into practice. The practical results show that "paid use management" has improved the efficiency of asset use. Improved fixed asset capital circulation and management problems. This paper adopts comparative research method, standard research method, field research method and so on. On the basis of comparing the current situation of fixed assets management in colleges and universities at home and abroad, and aiming at the problems existing in our country, we draw lessons from the price principle in the market. Combined with the characteristics of fixed assets in colleges and universities, this paper designs the calculation model of the price of paid use of fixed assets in colleges and universities, and further puts forward the calculation method of paid usage fees in order to establish the system of paid use of fixed assets in colleges and universities. The computational model designed in this paper is scientific and operable. Finally, some suggestions are put forward in view of the difficulties and problems encountered in the design of the model and the verification of the case. It has important reference value for the scientific management mode of university fixed assets management and the reform of accounting and accounting system. There are 19 figs, 21 tables and 51 references.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G647.5

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