高校国有资产管理探析

【作者】 田晓静；

【导师】 王欣；

【作者基本信息】 西北工业大学 ， 马克思主义理论与思想政治教育， 2004， 硕士

【摘要】 国有资产是我国社会主义公有制经济的物质基础，是我国社会制度的坚强基石，在社会主义经济建设中有着举足轻重的作用。高等学校作为社会人才培养和科学研究的基地，在我国社会经济发展中有着举足轻重的地位，高等学校国有资产问题亦应引起人们的高度重视。 本文是以探讨高等学校国有资产管理为主线而展开研究的。本文首先以马克思主义价值和资本理论为立足点，在深入研究了资产本质问题及其重要性的基础上，对国有资产的层次结构进行了深入地剖析，提出了加强国有资产管理的必要性和紧迫性。论文对高等学校国有资产的结构及类别进行了分析说明并深入研究了高等学校国有资产的来源、积累及增长过程；同时，本文进一步分析了国有资产流失的危害性，并针对其原因提出了遏制高等学校国有资产流失、加强国有资产管理的对策。强调要全面开展高等学校国有资产的清产核资工作、加快建立国有资产管理新体制、用经济手段完善国有资产的管理、积极推动高等学校产权制度改革等，构建了比较完整的适合中国特色的高等学校国有资产管理系统。 本文还针对高等学校国有资产状况及管理中所出现的一系列问题进行分析。着重研究了国有资产管理体制陈旧；帐实不符，帐外资产大量存在；财务计划滞后，投资缺乏可行性论证，事后缺乏跟踪监督等。分别从有形资产和无形资产两个角度提出了有效地管理措施及运行机制。针对西北工业大学的国有资产管理提出了相应的管理目标，即对全校资产进行整体规划，合理布局，在保证完成国家任务所必须的存量非经营性资产合理利用的同时，盘活增量经营性资产，充分发挥资产的整体经济效益和社会效益。强调学校整体资产投资要偏向科技含量高、具有远大发展前途的国家重点学科、重点实验室。学校的基本建设规划要向更高更合理层次发展，减少重复建设、盲目购置，造成资源浪费。 高校中由后勤部门管理的固定资产占高校固定资产总值的60％以上。如何坚持资源重组、优化配置，是关系到办学实力和办学优势的重要问题；如何合理有效地利用后勤资产，对提高办学效益和教育质量起着重要作用；如何搞好高校后勤国有资产管理也是深化高校后勤社会化改革的重要课题。以此为出发点，论文中建立了西工大后勤集团国有资产管理模式。明确提出只有建立产权明晰的管理制度、建立科学的高校后勤集团企业法人财产制度做好扎实的基础工作，才能逐步建立适应市场经济、以价值管理为中心、形式多样的资产管理新模式。 作为一名西北工业大学从事高校国有资产管理的工作人员，希望本文对西工大及其他高等学校加强国有资产管理有一定的参考价值。更多还原

【Abstract】 State-owned asset is material foundation of socialism public ownership economy in China, which is also solid base for our social system. The fact shows that state-owned asset plays a critical role in our socialism economic construction. Meanwhile universities do the same work in our economic development because they educate qualified personnel and take into scientific research. So the problem about stated-owned asset in universities should be taken into consideration.This paper takes how to run the state-owned asset in universities efficiently as its clue. Firstly, we choose Marxism value and capital theory as start. On the base of researching the core of asset in depth the structure of the state-owned asset to show the necessity and urgency of strengthening state-owned asset management. Secondly, we discuss the structure, the type, the source, the accumulation and the increase of the state-owned assets in universities. Besides, the paper points out the harm resulting from the state-owned asset drain and presents the suggestion of preventing the state-owned asset drain and enhancing the state-owned asset management. In this paper we set up the universities the state-owned asset system fitting for the reformation in china by checking and verifying asset, improving the management of the state-owned asset in economic way, and accelerating the reformation of university right system.The paper also analyzes a series of problems in the management of stated-owned asset in universities. It focuses on the problems of obsolete management of the stated-owned asset, the disagreement of accounts and realities, the existence of asset not recorded in the accounts, the delaying of financial planning, the lack of argument of investing, and its supervision. On the base of the above, we give our opinions about how to run the state-owned asset in universities efficiently from two angles of visible and invisible asset in the light of the detailed problems in NPU. The paper put forward the target of making a comprehensive program of the stated-owned asset management, stimulating and increasing marketing asset, bringing into full lay the economic and social efficiency on the conditions of reasonably utilizing non-managing asset used to fulfill state task, emphasizing the investing on high-tech and promising national key subjects and laboratories. The basic planning becomes more reasonably, reducing repetitious building, aimless purchasing and waste.Logistic Industrial Group’s stated-owned asset is over 60 percentages in university’s state-owned asset. How to reasonably re-construct resources plays an important role in running university. How to utilize the asset of the Logistic Industrial Group’s the efficiencyof running university. How to manage the stated-owned asset of the Logistic Industrial is one of important subjects to deepen the reformation of socializing of the Logistic Industrial Group. Based on these, the paper sets up the asset management model of NPU’s Logistic Industrial Group. It is pointed out that only by setting up the management regulations of property right clarity and scientific property regulations of the Logistic Industrial Group’s juridical person, can we build new model of management of asset in various forms which adapt to marketing economy and have value management centered.The author believes this paper has its own value for other universities to some extent, especially for the management of the Logistic Industrial Group for other universities.更多还原