【摘要】 固定资产是高校资产的重要组成部分,是高校履行教学、科研等职能的重要物质基础。长期以来,高校国有资产实物管理与资产价值管理分离导致了账实不符、资产使用效益低、资产使用监管缺位等问题。以福建F高校资产管理工作实践为例,架构设计了一套高效的高校国有资产管理信息系统。通过分析当前学校资产管理系统现状与存在的问题,运用SQL Server数据库接口技术对接资产管理系统与财务系统,实现了资产实物管理与资产价值管理深度融合,为国内其他高校提升资产管理的规范化、精细化与科学化提供借鉴。更多还原

【Abstract】 Capital assets are an important part of university assets,which are the important material basis for university to perform teaching,scientific research and other functions.For a long time,the separation of physical and value management of state-owned properties in universities has led to the phenomenon of inconsistency between accounts and reality,low efficiency of asset use,absence of supervision on asset use and so on.This paper takes the practice of asset management in Fujian F University as an example,and designs a set of efficient management information system for state-owned assets.By analyzing the current situation and existing problems of asset management system,this paper uses interface technology of SQL Server database to connect asset management system and financial system,and realizes the deep integration of asset physical and value management.The research results can provide reference for other domestic universities to improve the standardization,refinement and schematization of asset management.更多还原