摘要
长期以来,我国高校国有资产管理中存在十分突出的问题,主要表现在:1.帐外资产大量存在,账实不符,资产虚假现象严重;2.资产随意处置,管理混乱,造成资产流失;3.资产闲置,利用率低,造成资产浪费。要解决这些问题,有效使用和合理配置高校国有资产,必须实行高校资产委托监管,实现管理体制创新;构建资产与账务管理相结合的框架关系,强化系统管理。
For a long time, there exist many problems in the management of state-owned properties of universities, such as:1.there are a lot of properties out of account book and accountant false;2.the properties are dealed with at will and it cause the loss of properties;3.the assets are knocked out and the comprehensive benefits are low .Therefore, it is essential to build up effective mode of management, and to carry out the system effectively.
出处
《泰山学院学报》
2003年第1期114-116,共3页
Journal of Taishan University
