【摘要】 在业财融合视角下，以高校固定资产全生命周期下的财务管理为研究对象，针对高校固定资产在预算、采购、使用和处置中与财务管理的衔接、协调及信息匹配展开研究，提出优化固定资产管理和财务管理融合路径的对策，以期完善高校固定资产管理与财务管理治理体系，避免国有资产流失，提高高校资金使用效益。更多还原

【Abstract】 From the perspective of business finance integration, this article takes the financial management of fixed assets of universities throughout the full lifecycle as the research object, studies the connection, coordination, and information matching between asset management and financial management in budget, procurement, use, and disposal of fixed assets in universities. It proposes strategies to optimize the integration path of asset management and financial management, in order to improve the governance system of fixed assetand financial management in universities, avoid the loss of state-owned assets, and improve the efficiency of university fund utilization.更多还原