CAJ | 학술논문

作为高校重要资源之一的国有资产是高校教学、科研的重要物质基础。然而,就目前我国高校国有资产管理现状来看,依然存在着诸如核算管理工作机制不健全、尤其是后勤、财务、人事、分配等方面,管理程序混乱等诸多问题,这些问题如果不得以解决势必会影响高校的整体发展,也不利于贯彻节约社会资源的办学精神。对此,我们从不同的视角对高校国有资产管理制度进行了深入而广泛的探讨。
작위고교중요자원지일적국유자산시고교교학、과연적중요물질기출。연이,취목전아국고교국유자산관리현상래간,의연존재착제여핵산관리공작궤제불건전、우기시후근、재무、인사、분배등방면,관리정서혼란등제다문제,저사문제여과불득이해결세필회영향고교적정체발전,야불리우관철절약사회자원적판학정신。대차,아문종불동적시각대고교국유자산관리제도진행료심입이엄범적탐토。
As one of the important resources of colleges and universities,the state- owned assets is an important material basis for colleges and universities＇ teaching and scientifi research. However,from the current situation,China＇s state owned assets management in universities still has some problems in accounting management mechanism,has confusion especially in the aspect of logistics,finance,personnel,distribution management program. If these problems cannot be solved,these problems will affect the overall development of the University,which is not conducive to the implementation of saving education spirit of the social resources. In this paper,from different angles,we discuss the state- owned assets management system deeply and widely.