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Research On Assets Management Of Hunan Agricultural University

Posted on:2013-08-13Degree:MasterType:Thesis
Country:ChinaCandidate:Z FuFull Text:PDF
GTID:2247330374491424Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the base of personnel training and scientific research, colleges anduniversities undertake significant missions and responsibilities which nurture topcreative talent, promote national scientific and technological progress, accelerateindustrial development in the2lst century, and carry a significant mission in therevitalization of the Chinese nation. With its rapid economic development, China hassurpassed Japan, become the world’s second-largest economy behind the U.S. Whilewealth has increased, national investment in education are becoming ever larger,these assets investment is reflected in all aspects of university, such as teaching,research, production and logistics, and plays an important role in the properoperation of college. For asset managers in the University, how to enhance the levelof asset management with the growing number of college’s state assets is a key issuefor universities asset management sector and the community of common concern.Based on above, this paper mainly focused on assets management of the HUniversity in Hunan. By using comparative analysis and other methods, I analyzedthe management status of H University’s fixed assets, current assets, intangibleassets. I find the management of H University’s fixed assets has many problems:such as institutions are not perfect, repurchase phenomenon, the loss of fixed assets.The management of current assets has many phenomena, such as system set upunscientific, use efficiency is relatively low, division of responsibilities is fuzzy. Inthe management of intangible assets, there exist ill-defined property rights, poorlegal awareness, accounting loopholes and other issues.At last, this paper put forward some advices and suggestions for H University’sfixed assets, current assets and intangible assets respectively, hoping it can improvethe assets management level of H University: for the management of fixed assets, HUniversity should perfect management of institutions, reduce asset repurchase,prevent loss of assets; for the management of current assets, should perfectmanagement system, improve efficiency, elucidate division of responsibilities; forthe management of intangible assets, should clarify assets property, strengthenpropaganda, improve the asset accounting.
Keywords/Search Tags:Universities, Asset Management, Study
PDF Full Text Request
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