The Research On The Fine Management Of Fixed Assets In Chinese Colleges And Universities

For a long time,the government and the public generally believe that the colleges and universities is a pure consumer,and the evaluation of the colleges and universities only stay in the teaching quality and the educational efficiency level.Affected by this kind of consciousness,there are many problems in the management of fixed assets,such as the fixed asset management and the budget management out of touch,the the low rate of utilization of fixed assets,the accounts inconsistent with reality,the imperfect system and the lack of shared platform.As the core element of university assets,the management level of fixed assets plays an important influence on the work of the financial management,the resource allocation,the student activities and the daily teaching in colleges and universities.Therefore,breaking through the limitations of existing management methods,it is particularly important to look for the innovative,efficient and the sophisticated management methods.Fist of all,the concept and connotation of the fine management theory were analyzed in this paper,and the necessity of the fine management of the fixed assets in colleges and universities has been pointed out combining the characteristics of the fixed assets in universities and universities.Then,on the basis of theoretical research,the problems existing in the management of fixed assets and their causes have been analyzed starting from the status of the management of university's fixed assets.Finally,the six aspects of the corresponding countermeasures were given applying refined theory,and there are the management philosophy,the budget management,the accounting,the system building,the organization construction and the sharing platform construction.The countermeasure is a kind of comprehensive fine management method.The management methods are not only fine but also essence,which can achieve the fine tracking management from the production to the retirement of the fixed asset,and strengthen the sharing of fixed assets between different departments.So,there is a positive reference function to solve the problems of fixed assets in Colleges and Universities.At the same time,taking C University as an example,in which the composition,the management status and the problems of the fixed assets have been analyzed,and some applicable countermeasures have been given aiming the special problems of C University.It also prove that the fine management of fixed assets is workable,and has certainpractical significance.