CAJ | 학술논문

在高校固定资产管理过程中,由于重视程度不够存在着许多问题,如管理理念存在偏差、管理制度缺乏、管理人员综合素质偏低等.要合理解决这一问题,就应明确高校资产管理的重要性,优化管理机制,建立合理的管理制度,提高管理效率.另外,加强管理部门与其他部门之间的联系,要求会计核算人员和采购人员及时与管理人员进行沟通,确保核算信息与实际相符.明确管理体系中各个单位及个人的职责,严格控制固定资产流失.
재고교고정자산관리과정중,유우중시정도불구존재착허다문제,여관리이념존재편차、관리제도결핍、관리인원종합소질편저등.요합리해결저일문제,취응명학고교자산관리적중요성,우화관리궤제,건립합리적관리제도,제고관리효솔.령외,가강관리부문여기타부문지간적련계,요구회계핵산인원화채구인원급시여관리인원진행구통,학보핵산신식여실제상부.명학관리체계중각개단위급개인적직책,엄격공제고정자산류실.
In the process of management of fixed assets in institutions of higher education, there were not enough importance has many problems, such as the management idea there is a deviation, lack of management system, management personnel overall quality is low, etc. Reasonable to solve this problem, you should clear the importance of college assets management, optimizing management mechanism, to establish a reasonable management system, improve the efficiency of management. In addition, strengthen the connection between the management department and other departments, requirements accounting personnel and purchasing personnel timely communication and management personnel, to ensure that the accounting information is consistent with actual. Clarify the responsibilities of all units and individuals in management system, strictly control the loss of fixed assets.