财务研究
財務研究
재무연구
Finance Research
2015年
3期
88-96
,共9页
国有固定资产管理%高校%管理体制%运行机制
國有固定資產管理%高校%管理體製%運行機製
국유고정자산관리%고교%관리체제%운행궤제
state-owned fixed assets management%colleges and universities%management system%operation mechanism
本文从高校国有固定资产管理体系出发,重点对比分析中美高校国有固定资产管理的法律法规、组织架构以及运行机制,研究发现我国高校国有固定资产管理在法律、法规等方面系统性和可控性不强,高校固定资产管理组织架构不尽合理。因此,笔者相应提出几点建议,以期为我国政府进一步整合完善法律法规体系、深化改革高校国有固定资产管理体制提供参考,以实现高校国有固定资产精细化管理。
本文從高校國有固定資產管理體繫齣髮,重點對比分析中美高校國有固定資產管理的法律法規、組織架構以及運行機製,研究髮現我國高校國有固定資產管理在法律、法規等方麵繫統性和可控性不彊,高校固定資產管理組織架構不儘閤理。因此,筆者相應提齣幾點建議,以期為我國政府進一步整閤完善法律法規體繫、深化改革高校國有固定資產管理體製提供參攷,以實現高校國有固定資產精細化管理。
본문종고교국유고정자산관리체계출발,중점대비분석중미고교국유고정자산관리적법율법규、조직가구이급운행궤제,연구발현아국고교국유고정자산관리재법률、법규등방면계통성화가공성불강,고교고정자산관리조직가구불진합리。인차,필자상응제출궤점건의,이기위아국정부진일보정합완선법율법규체계、심화개혁고교국유고정자산관리체제제공삼고,이실현고교국유고정자산정세화관리。
Starting from the universities’ fixed assets management system, this paper compares and analyses laws and regulations, organizational structure and operational mechanism of state-owned fixed assets management in colleges and universities between China and the United States. We find that in China, relevant laws and regulations are not strongly systematic and controllable, and the organizational structure of fixed assets management in colleges and universities is not completely reasonable. This paper provides some suggestions to further integrate and perfect Chinese legal system, deepen the reform of state-owned fixed assets management system, and realize the refinement of management.