CAJ | 학술논문

我国高校具有十分庞大的固定资产规模，但是管理粗放、浪费严重、利用率低，也是不争的事实。在教育资金相对短缺的条件下，这在一定程度上制约着高校的发展。为此，要提高固定资产使用效率与效果，高校加强内部审计工作，开展高校固定资产效益审计显得十分必要。
아국고교구유십분방대적고정자산규모，단시관리조방、낭비엄중、이용솔저，야시불쟁적사실。재교육자금상대단결적조건하，저재일정정도상제약착고교적발전。위차，요제고고정자산사용효솔여효과，고교가강내부심계공작，개전고교고정자산효익심계현득십분필요。
Higher institutions in our country have a very large scale of investment in fixed assets,but extensive management,serious waste and low utilization rate is an undisputable fact.Under the condition of the relative shortage of education funds,it restricts the development of colleges and universities in a certain extent.Therefore, it is necessary to enhance the efficiency and effect of the use of fixed assets,strengthen the internal audit work in colleges and universities and carry out the efficiency audit of fixed assets in high institutions.