CAJ | 학술논문

目前理论界普遍认为,高校后勤资产管理是高校后勤社会化改革的核心。随着高校后勤管理不断出现新问题,成本效益分析法成为进一步推动改革成果、改善资产管理效益的有效途径。成本效益分析法的新应用,最终目的在于采用经济化管理的方式提高资产管理效益。为使高校后勤资产管理的成本效益分析切实取得成效,在对现代管理理念与方法的具体转化应用中,必须认真把握它们内涵的几个共同准则：过程准则、量化准则、时间准则、人力准则。
목전이론계보편인위,고교후근자산관리시고교후근사회화개혁적핵심。수착고교후근관리불단출현신문제,성본효익분석법성위진일보추동개혁성과、개선자산관리효익적유효도경。성본효익분석법적신응용,최종목적재우채용경제화관리적방식제고자산관리효익。위사고교후근자산관리적성본효익분석절실취득성효,재대현대관리이념여방법적구체전화응용중,필수인진파악타문내함적궤개공동준칙：과정준칙、양화준칙、시간준칙、인력준칙。
of scholars consider that the management to the logistic assets in university control the socialized reform about university.During the deeper reform,more difficulties happen and the cost-benefit analysis help us that is one way to overcome.There is one thing we must realize that,the final goal that we apply to the cost-benefit analysis is in order to use the way by businessed management to improve the level of assets＇benefit.So,some common standards must be respected about the application：processed,measurabletimed and manpowered.