CAJ | 학술논문

高校合并后规模倍增，对应的固定资产的规模和构成的复杂程度成倍增加。除了行政上的统一，合并高校在固定资产管理方面，更要进一步有效整合和管理。以改变目前存在的各校区之间分块管理缺乏密切配合，缺乏有效的协调、监督和控制的现象。合并后的多校区高校在固定资产管理上暴露出一些问题，随着高校规模的扩大，这些问题的严重性日益凸显。本文对合并高校的固定资产管理问题背后的原因进行剖析，归纳分析了体制、制度、管理方面等因素。对于保障固定资产的安全、做好高校资产配置、并提高合并高校的资产管理效率，提出了相应的对策。在固定资产管理运营目标、设定部门的固定资产配置级别标准、报废资产处置办法等方面有一定的创新观点。
고교합병후규모배증，대응적고정자산적규모화구성적복잡정도성배증가。제료행정상적통일，합병고교재고정자산관리방면，경요진일보유효정합화관리。이개변목전존재적각교구지간분괴관리결핍밀절배합，결핍유효적협조、감독화공제적현상。합병후적다교구고교재고정자산관리상폭로출일사문제，수착고교규모적확대，저사문제적엄중성일익철현。본문대합병고교적고정자산관리문제배후적원인진행부석，귀납분석료체제、제도、관리방면등인소。대우보장고정자산적안전、주호고교자산배치、병제고합병고교적자산관리효솔，제출료상응적대책。재고정자산관리운영목표、설정부문적고정자산배치급별표준、보폐자산처치판법등방면유일정적창신관점。
universities combined double the size of the corresponding fixed asset size and composition of the complexity is multiplied. In addition to a unified administrative the merged universities in the fixed assets management, but also to further the effective integration and management. To change the block management lack of close coordination between the existing campuses, lack of effective coordination, supervision and control of the phenomenon. The combined multi-campus University exposed some problems in the fixed assets management, with the expansion of the university scale, the magnitude of these,, problems has become increasingly prominent. This article analyzes the reasons behind the the merged universities of fixed asset management issues, inductive analysis of the system, system management, and other factors. Helping college asset allocation to protect the security of fixed assets and the merged universities to improve the efficiency of asset management, and proposed the corresponding countermeasures. Some innovative ideas in the sector fixed asset management operational goals, set a fixed asset allocation level standard retirement of an asset disposal options.