新公共管理理论视角下高校固定资产管理研究——以某农业高校为例
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摘要
固定资产是保障高校教学、科研的基础物质条件,随着国家对教育事业的关注度增加,固定资产的数量、种类也随之增加,同时也加大了高校资产的管理难度。以某农业高校为例,从高校固定资产管理体制、管理制度、管理理念和手段以及管理队伍建设4个方面分析高校固定资产管理现状,结合新公共管理理论,提出完善固定资产管理制度,规范管理流程,采用分类管理与集中管理相结合以及"四象限"管理方法,加强固定资产管理队伍建设的改进意见,旨在促进高校固定资产的科学配置和高效使用,以达到中国高等教育固定资产管理改革的目标。
Fixed assets are the basic material conditions to guarantee teaching and scientific research in universities. With the increasing attention of the nation to education, the number and types of fixed assets also increase, which increases the difficulty of asset management in universities. To a agricultural university as an example from the university fixed asset management system, management system, management concept and means and management team construction four aspects to the analysised of current management of fixed assets in institutions of higher education, combining the theory of new public management, put forward to perfect the fixed assets management system, standardized the management process, classification management and centralized management "four quadrant" management method, and combined the improvement opinion to strengthen the construction of fixed assets management team, to promoted the scientific allocation and efficient use of the fixed asset of university, and to achieved the goal of China's reform of higher education management.
Fixed assets are the basic material conditions to guarantee teaching and scientific research in universities. With the increasing attention of the nation to education, the number and types of fixed assets also increase, which increases the difficulty of asset management in universities. To a agricultural university as an example from the university fixed asset management system, management system, management concept and means and management team construction four aspects to the analysised of current management of fixed assets in institutions of higher education, combining the theory of new public management, put forward to perfect the fixed assets management system, standardized the management process, classification management and centralized management "four quadrant" management method, and combined the improvement opinion to strengthen the construction of fixed assets management team, to promoted the scientific allocation and efficient use of the fixed asset of university, and to achieved the goal of China's reform of higher education management.
引文
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[13]马忻.浅析西方政府新公共管理改革对中国的借鉴意义[J].中国管理信息化,2018,21(20):189-190.
[2]陈永清,季晶晶.以公共行政理论为指导创新综合大学固定资产管理[J].实验室研究与探索,2017,36(2):269-272.
[3]林建全.地方本科院校资产管理模式创新[J].实验室研究与探索,2015,34(1):142-146.
[4]陆萍.高校固定资产内部控制制度探析[J].财会通讯,2009(4):93-95.
[5]赵醒文,陈浪城.地方工科院校国有资产管理机制研究与探索[J].实验技术与管理,2018,35(6):271-273,276.
[6]黎玖高,皮光纯.高校后勤服务育人的过去、现在与未来[J].高校后勤研究,2018(S1):5-12.
[7]王玲.创新战略下的高校固定资产管理体系建设[J].实验室研究与探索,2017,36(8):284-287,306.
[8]廖丹.新时期高校国有资产管理误区及应对策略[J].当代经济,2017(13):114-115.
[9]杨诚,袁媛,梁荔.产教融合背景下的地方高校资产管理创新[J].财会月刊,2018(7):55-62.
[10]王玲.创新战略下的高校国有资产管理体系建设[J].实验室研究与探索,2017,36(8):284-287,306.
[11]李燕,林萍.谈高校固定资产管理中的问题及改进策略[J].才智,2018(2):113.
[12]彭高明.高校固定资产管理队伍建设与思考[J].实验室研究与探索,2017,36(2):266-268.
[13]马忻.浅析西方政府新公共管理改革对中国的借鉴意义[J].中国管理信息化,2018,21(20):189-190.