中美高校国有固定资产管理比较研究

摘要

Starting from the universities’ fixed assets management system, this paper compares and analyses laws and regulations, organizational structure and operational mechanism of state-owned fixed assets management in colleges and universities between China and the United States. We find that in China, relevant laws and regulations are not strongly systematic and controllable, and the organizational structure of fixed assets management in colleges and universities is not completely reasonable. This paper provides some suggestions to further integrate and perfect Chinese legal system, deepen the reform of state-owned fixed assets management system, and realize the refinement of management.%本文从高校国有固定资产管理体系出发，重点对比分析中美高校国有固定资产管理的法律法规、组织架构以及运行机制，研究发现我国高校国有固定资产管理在法律、法规等方面系统性和可控性不强，高校固定资产管理组织架构不尽合理。因此，笔者相应提出几点建议，以期为我国政府进一步整合完善法律法规体系、深化改革高校国有固定资产管理体制提供参考，以实现高校国有固定资产精细化管理。