Fixed Assets Of The Colleges And Universities Compensation For The Use Of Management Studies

Fixed asset is one of the most important pieces of assets in higher school. How to manage the fixed assets perfectly is always a hot focus for related departments and Scholars. Management system for the paid use of fixed assets has become a hot word among researchers, but it also immature and imperfect. Management system for the paid use of fixed assets based on the Full cost accounting, according the nature of fixed assets in higher school the choices of cost drives, calculate the piece of use, then charged from the users. In some developed country, as USA and UK, especially the private school has a long stretch of history in this system and most of private schools have fulfilled the system. The results showed the "management system for the paid use of fixed assets" is suitable for management of fixed assets in higher school. According to the literature search situation, higher schools in our country has emerged a reform of the paid use of fixed assets in 1980s.Some higher school in Beijing, Shanghai and Nanjing to carry out the system on, but ended in a failure. At present, the research of management system for the paid use of fixed assets in higher school mainly focus on large-scale equipment and public house and the research limited in theory filed.This paper based on equity theory and the Full cost accounting system, proved the necessity and feasibility to implement the management system for the paid use of fixed assets in higher school. Then uses the theory of price process in market and combine with the nature of fixed assets in higher school designed a way to count the price of paid use of fixed assets and the operating mechanism of management. In this model, the design of cost collector and the choices of cost drives are fully taken into account our current accounting system, organizational structure and the status quo of management in colleges and universities. The case of field studies shows that this design model with a certain degree of scientific and operability. This Paper More accurately reflecting the actual occupancy of activities with university resources and proposes relevant recommendations for the difficulties and problems encountered in the process of model designing and cases certification, which have important reference value to the reform of university Management system of fixed assets and in a scientific indirect costs rate for research.