CAJ | 학술논문

高校固定资产是一项价值占比较大的资产，在支撑学校的发展过程中起着相当重要的作用，但是高校长期以来养成了重投入轻效益、重实物轻价值、重使用轻责任、重存在轻利用等通病，为了更有效率地配置和使用高校固定资产，需要探索一条有效的路径，首先需要创新管理理念，其次需要通过实施严格的成本管理和责任承担、整理校内和区域间高校资源建设共用实验中心、淡化非经资产和经营资产界限而以科学指标体系予以考核、管理权与使用权分离等一系列措施，可以获得健康有序发展的良好效果。
고교고정자산시일항개치점비교대적자산，재지탱학교적발전과정중기착상당중요적작용，단시고교장기이래양성료중투입경효익、중실물경개치、중사용경책임、중존재경이용등통병，위료경유효솔지배치화사용고교고정자산，수요탐색일조유효적로경，수선수요창신관리이념，기차수요통과실시엄격적성본관리화책임승담、정리교내화구역간고교자원건설공용실험중심、담화비경자산화경영자산계한이이과학지표체계여이고핵、관리권여사용권분리등일계렬조시，가이획득건강유서발전적량호효과。
Fixed assets make up a large portion of assets at colleges and universities and they play a very important role in the growth of colleges and universities. But in a long time, we pay attention to investment, overlook benefits; pay attention to physical assets, overlook value; pay attention to the use, overlook the duty; pay attention to assets existence, overlook exploit them. In order to configure and use fixed assets at colleges and universities more efficiently, we need to explore an effective way. First we need the innovation of management concept, then take necessary measures such as ex-cute strict cost manage-ment and responsibility, finishing school and regional university resources sharing experimental center, blur the distinction be-tween non-business assets and business assets, use scientific index system, separate the management right and the right to use, can obtain good effect for the healthy and orderly development.