本文選題：湖南S學(xué)院 + 高校資產(chǎn)��； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：長期以來，高校一直以科研和教育為工作重點(diǎn)，高校固定資產(chǎn)是高等學(xué)校教育教學(xué)活動的物質(zhì)基礎(chǔ)。但是，隨著宏觀經(jīng)濟(jì)政策及高校辦學(xué)模式的深入改革，從98年執(zhí)行至今的《高等學(xué)校會計(jì)制度(試行)》顯然早已不再適用于現(xiàn)行高校的辦學(xué)體制，我國高等教育面臨著經(jīng)費(fèi)緊缺的問題,而高校內(nèi)部又存在著極大的浪費(fèi)現(xiàn)象，其中固定資產(chǎn)管理不善是很重要的原因之一。而固定資產(chǎn)“不提折舊”、“虛列支出”、“賬實(shí)不符”的現(xiàn)象已嚴(yán)重威脅到高校的辦學(xué)質(zhì)量。 對高校固定資產(chǎn)管理中存在的問題進(jìn)行分析研究，探討這些問題形成的原因，以及找到解決這些問題的對策,是促進(jìn)公辦高校的可持續(xù)性發(fā)展具有重要意義。本文通過對湖南一所公辦高校的固定資產(chǎn)管理進(jìn)行分析，一方面,高校存在教學(xué)經(jīng)費(fèi)緊張、資源短缺等突出問題，另一方面,該校又存在相當(dāng)程度的資源閑置、浪費(fèi)與流失。經(jīng)費(fèi)嚴(yán)重不足與學(xué)院資源使用效益過低，是影響學(xué)院發(fā)展的嚴(yán)重問題。在明確高校資產(chǎn)和資產(chǎn)管理理論的基礎(chǔ)上，，通過比較分析，對該校固定資產(chǎn)管理存在的問題成因進(jìn)行了深入的探討，并提出相應(yīng)的對策。具體內(nèi)容包括四個(gè)部分： 第一部分，導(dǎo)論。在分析研究背景以及國內(nèi)外研究現(xiàn)狀的基礎(chǔ)上，提出本文的研究對象和意義。第二部分，高校固定資產(chǎn)管理的相關(guān)理論分析。本部分在界定了兩個(gè)基本概念的基礎(chǔ)上，圍繞研究目的和對象，對高校資產(chǎn)和固定資產(chǎn)管理的相關(guān)理論基礎(chǔ)進(jìn)行了分析和闡釋。第三部分，湖南S學(xué)院固定資產(chǎn)管理存在的問題及成因。分析了湖南S學(xué)院固定資產(chǎn)管理的現(xiàn)狀，對比了教育部普通高�；巨k學(xué)條件中普通本科院校固定資產(chǎn)生均值，提出了學(xué)校現(xiàn)有機(jī)構(gòu)設(shè)置不完善、固定資產(chǎn)結(jié)構(gòu)不合理、所有權(quán)和使用權(quán)分離、產(chǎn)權(quán)不清賬實(shí)不符、內(nèi)外部監(jiān)督機(jī)制不健全和核算機(jī)制不善等問題，并對這些問題的成因進(jìn)行了深入的分析。第四部分，解決湖南S學(xué)院固定資產(chǎn)管理的對策和建議。在相關(guān)理論指導(dǎo)和現(xiàn)狀分析的基礎(chǔ)上，針對湖南S學(xué)院固定資產(chǎn)管理問題給出了運(yùn)用網(wǎng)絡(luò)化固定資產(chǎn)管理系統(tǒng)來有效整合資源、建立健全固定資產(chǎn)管理體制、完善資產(chǎn)管理制度、加強(qiáng)固定資產(chǎn)管理、加強(qiáng)隊(duì)伍建設(shè)力度、進(jìn)一步完善和改進(jìn)會計(jì)核算方法等對策及建議，以期能提高湖南S學(xué)院固定資產(chǎn)管理效率與效益。
[Abstract]:For a long time, colleges and universities have been focusing on scientific research and education, and fixed assets are the material basis of educational and teaching activities in colleges and universities.However, with the deepening reform of macroeconomic policy and the mode of running a university, it is obvious that the "Accounting system of higher Education (trial)", which has been implemented since 1998, is no longer applicable to the current system of running schools in colleges and universities.China's higher education is facing the problem of shortage of funds, and there is a great waste in colleges and universities, among which mismanagement of fixed assets is one of the important reasons.But the fixed assets "does not mention depreciation", "the false list expenditure", "the account actually does not match" the phenomenon has seriously threatened the university school quality.It is of great significance to promote the sustainable development of public colleges and universities by analyzing and studying the problems existing in the management of fixed assets of colleges and universities, exploring the causes of these problems and finding out the countermeasures to solve them.This paper analyzes the management of fixed assets in a public university in Hunan province. On the one hand, there are some outstanding problems such as shortage of teaching funds and shortage of resources in colleges and universities, and on the other hand, there is a considerable degree of idle resources, waste and loss of resources in this school.The serious shortage of funds and the low efficiency of the use of resources are serious problems affecting the development of the college.On the basis of clarifying the theory of assets and asset management in colleges and universities, through comparative analysis, the causes of the problems in the management of fixed assets in this school are discussed in depth, and the corresponding countermeasures are put forward.The content consists of four parts:The first part, introduction.On the basis of analyzing the research background and domestic and international research status, the research object and significance of this paper are put forward.The second part, the university fixed assets management related theory analysis.On the basis of defining two basic concepts, this part analyzes and explains the theoretical basis of the management of assets and fixed assets in colleges and universities around the purpose and object of the research.The third part, the problems and causes of fixed assets management in Hunan S College.This paper analyzes the present situation of fixed assets management in Hunan S College, compares the average value of fixed assets students in ordinary colleges and universities in Ministry of Education, and points out that the existing institutions of colleges and universities are not perfect and the structure of fixed assets is unreasonable.This paper analyzes the causes of these problems, such as the separation of ownership and right of use, the inconsistency of property rights, the imperfect internal and external supervision mechanism and the poor accounting mechanism.The fourth part, solves the fixed assets management countermeasure and the suggestion of Hunan S College.On the basis of relevant theory guidance and current situation analysis, this paper puts forward the use of network fixed assets management system to effectively integrate resources and establish and perfect fixed assets management system in view of the fixed assets management problems in Hunan S University.In order to improve the efficiency and benefit of fixed assets management in Hunan S College, we should perfect the system of asset management, strengthen the management of fixed assets, strengthen the strength of team construction, and further perfect and improve the methods of accounting and accounting.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G647.5

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