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Effectiveness of asset management in Colleges and Universities
Effectiveness of asset management in Colleges and Universities
Abstract This paper analyzes the status of university assets management, assets management that many university problems of inefficient management of University assets, and puts forward suggestions.
Keywords: college; Asset Management; benefits China’s universities have accumulated a considerable number of state-owned assets for college teachers to complete the task of teaching and research material provides a strong guarantee. But asset management is a complex university system works, must be based on their actual, targeted to take appropriate measures to improve efficiency in the use of state-owned assets.
First, the university status of asset management
University assets are teaching, research, administration and logistics services, the necessary material foundation, university level of asset management directly affect the quality of college education, but university assets management confusion, inefficiency, there are still many problems.
(A) property rights are not clear. Higher asset management as a key issue is still not clear of University assets, property rights, ownership of the absence, the lack of personalized representation. Universities are the property of the State, there is no independent property rights, lack of college is responsible for his actions the financial guarantees, which seriously affected the effective use of university resources. Meanwhile, some university assets by non-operating assets into operating assets, but not in strict accordance with relevant state regulations transfer procedures, there is no clear right to transfer and receipt of both and obligations, but also resulted in “non-turning” ownership of the asset after the ambiguous relationships.
(B) account does not match reality. On the purchase of assets not recognized in time as well as the registration is no longer required to use long-term losses are valuable assets, not to accountin
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