CAJ | 학술논문

资产的配置和利用直接影响到高职院校的办学规模、教学质量和资金运行的经济性、效益性，它是高职院校管理工作中的重要组成部分。而资产报废处置是高职院校资产管理工作的重要内容，也是当前进一步深化高职院校管理体制改革，实现资产科学化、精细化管理的一项重要举措。本文就目前高职院校资产报废处置工作中的现状及问题进行分析探讨后，提出了加强资产报废处置管理的思路与方法，以期对高职院校资产管理的优化有所裨益。
자산적배치화이용직접영향도고직원교적판학규모、교학질량화자금운행적경제성、효익성，타시고직원교관리공작중적중요조성부분。이자산보폐처치시고직원교자산관리공작적중요내용，야시당전진일보심화고직원교관리체제개혁，실현자산과학화、정세화관리적일항중요거조。본문취목전고직원교자산보폐처치공작중적현상급문제진행분석탐토후，제출료가강자산보폐처치관리적사로여방법，이기대고직원교자산관리적우화유소비익。
The asset al ocation and utilization, an important part of the management of the higher vocational col ege, directly influences the economical efficiency and ef ectiveness of the school scale, the teaching quality and the capital operation. However, the asset retirement disposition is an important part of the asset management of the higher vocational col ege, and is also an important measure to further deepen the structural reform of management of the higher vocational col ege and realize the scientific asset and the fine management. In order to benefit the optimization of the asset management of higher vocational colleges, this paper analyzes and discusses the present status and problems of the asset retirement disposition, and proposes the thought and methods of strengthening the management of the asset retirement disposition.