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高校内设教学科研单位用房成本核算及有偿使用管理的探究
Exploration on Cost Accounting and Use Payment of Housing Assets in Universities
【摘要】 公房资产是高校的核心资产,为了提高公房资产使用效益和管理水平,通过分析高校教学科研用房管理工作的重点和难点,学习借鉴各高校的成功经验,西南交通大学摸索出一套适合自身实际情况的做法,并开展了以二级教学科研单位用房成本核算和有偿使用为核心的公房资产管理制度综合改革。连续4年实践表明,综合改革取得了预期的效果,校内公房管理的科学性和有效性得到了显著提升。
【Abstract】 Public housing asset is one of the core assets of a university. To improve the use efficiency and management level of public housing asset, through the analysis of the key points and difficulties in the management of teaching and scientific research room in universities, by learning from the successful experience of various universities, Southwest Jiaotong University has found out a set of practical rules according to its own actual situation, it also has carried out a comprehensive reform of the public housing asset management system with the core of the cost accounting and use payment for the secondary teaching and research institutions. After four consecutive years of implementation, the expected results have been achieved, and the scientific and effective management of public housing on campus has been significantly improved.
【Key words】 teaching and research rooms; cost accounting; payment of room use; management;
- 【文献出处】 实验室研究与探索 ,Research and Exploration in Laboratory , 编辑部邮箱 ,2023年02期
- 【分类号】G647
- 【下载频次】28