高等学校固定资产清查工作探析

摘要

With the improvement of university' s management level, assets management is becoming the focus point as an important component. Especially the proposal of " importance of both funds and assets" idea highlights the urgency of gaining benefits from the assets. This article starts from inventory inspection carried out by Beijing Municipal Education Commission, makes elaboration and analysis for issues like significance, major problems and reasons of universities' fixed assets inspection, also gives suggestions on how to process fixed assets inspection and system improving, team building, problem solving issues.%随着高校管理水平的提升,作为其重要组成部分的资产管理日益成为关注焦点,特别是“资金与资产并重”理念的提出,更加突显出向资产要效益的紧迫性.以北京市教委开展的资产清查为切入点,就高校开展固定资产清查的意义、面临的主要问题及原因进行了阐述与分析,对固定资产清查的主要做法及清查之后的制度完善、队伍建设、问题解决等方面提出了建议.