高校资产与财务管理一体化初探

目前高校国有资产管理中存在以下问题 :固定资产账实不符、资产使用效益低、资产产权不明晰、基建竣工资产交付不到位等。本文提出将高校资产实物形态的管理和价值形态的管理有机结合起来的有效途径 :强化管理意识 ,构建资产与财务管理一体化体制 ,建立健全规章制度 ,分类分级归口管理 ,建立一支高素质的国有资产管理人员队伍 ,从而提高高校国有资产管理水平

On Integrated Management of Assets and Finance In University

At present, there exist such problems of the state owned assets management in university as the inconsistency of account and reality, low efficiency of the assets uses, the obscurity of assets rights, delayed delivery to the construction completed. This paper provides some effective approaches to the combined management of both the substance form and the value form of university assets:strengthen the management consciousness; establish integrated management system of assets and finance; set up complete regulation; form corresponding management to categories and levels; organize a qualified staff of state owned assets management. Therefore, the management of state owned assets in university will be improved.