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略论合并高校国有资产管理
Brief Account of the Management of the State-Owned Property of the Merged Colleges
【摘要】 合并的高校在国有资产管理过程中不同程度地存在国有资产的管理混乱、流失及使用中的浪费现象等实际问题。高校财务人员 ,要认真分析问题存在的原因 ,以院校合并为契机 ,一方面加强流动资金中现金、银行存款及应收账款的管理 ,另一方面还要克服“重钱轻物”的思想 ,切实加强固定资产和对外投资的管理。从根本上防止高校国有资产流失 ,提高其使用效率。
【Abstract】 The confused management,the drain of the state-owned properties and the waste in the usage exist more or less in the merged colleges.The financial staff of the college should take the mergence as a movement.On the one hand,they must analize the reasons in detail and strengthen the management of cash,the deposit money in the bank and the debts of the circulating fund,on the other hand,they have to overcome the idea that money is more valuable than objects,truly enhance the management of the fixed assets and investment,avoid the drain of the state-owned properties in colleges and improve the efficiency of the usage.
【Key words】 merge; college; the state-owned property; management; exploration;
- 【文献出处】 廊坊师范学院学报 ,Journal of Langfang Teachers College , 编辑部邮箱 ,2001年03期
- 【分类号】G647.5
- 【被引频次】2
- 【下载频次】16