A Study On Assets Management And Valuation In Colleges And Universities Of China

Colleges and universities are playing a more and more important role in the economy of a country. Education is a guidance industry of the economy of a country, that demands the colleges and universities to act not only according to the laws of education in general, but also according to the laws of industry. Since we realize that the 21st century is one century of earthly competition and we live in a village of globe, the competition in qualified personnel is the base of all competitions. So to bring up more and more useful and promising personnel for the new century is a task of history for colleges and universities in China.China is a developing country; her finance resources are limited. Though the money spent on education is increased every year, it is far less than the requirement of the education development. Even the salary of teachers has been increased in some way, but it is still far less than the salary which can attracts the outstanding persons to be engaged in education professions. Especially for colleges and universities, they can only absorb teachers by using method of encouraging them to sacrifice and restricting the flows of teachers. One of the reasons is that colleges and universities have not enough finance capacity, the other reason is the lag behind of the management systems, the extensive operation wasting much of its resources. If the extensive ways of management change into the intensive ways, the efficiency and benefit of the used resources will be improved, the colleges and universities can go in a way of both being attractive to social wealth and making fortunes themselves.The value-added education is required in the situation of education industrialization. The effects of teaching are measured by the gains of the students in per unit's time. The plan of teaching is a chain of values. It will be of benefit to the property rights distinction if the investor owned the entirety asset for the sake of direct invest, and the assets of the entirety are owned by legal person. There are three levels for property rights distinction: namely, that between the government as a social manager and its citizens or legal persons, that between the investors including the government as...