CAJ | 학술논문

随着社会经济的发展，高等教育已经从规模扩张进入内涵式发展的道路，推进资产精细化管理已成为高校资产管理过程中最为关键的环节。此外，近几年来，高校信息化程度不断提高，大多数高校的校园信息化环境已经基本建立。在新的形势下，资产账的应用价值又被赋予了新的内容，比如：提供管理决策数据支持，加强共享、盘活资产、提高资产使用效率，对资产进行折旧，提升管理水平等等。资产账的应用价值有必要进一步深入分析和研究。
수착사회경제적발전，고등교육이경종규모확장진입내함식발전적도로，추진자산정세화관리이성위고교자산관리과정중최위관건적배절。차외，근궤년래，고교신식화정도불단제고，대다수고교적교완신식화배경이경기본건립。재신적형세하，자산장적응용개치우피부여료신적내용，비여：제공관리결책수거지지，가강공향、반활자산、제고자산사용효솔，대자산진행절구，제승관리수평등등。자산장적응용개치유필요진일보심입분석화연구。
With the development of society and economy, higher education has entered an era of quality development, and improving the sophisticated management of assets has become one of the most critical aspects of colleges asset management process. In addition, with the development of information technology in colleges and universities, an information environment has been basically established. Under the new situation, the asset management is facing some new responsibilities, such as providing data for management decision-making, strengthening sharing, vitalizing inventory assets, improving the efficient use of assets and management through depreciating assets, and so on. The application value of assets needs further in-depth study and analysis.