Research On The Paid Use Mode Of CSST Fixed Assets In Colleges And Universities

In 2010,China promulgated the National Outline of Medium and Long-term Educational Reform and Development(2010-2020),putting forward the strategy of strengthening the country through higher education,and comprehensively promoting the scientific development of education.In 2012,China's fiscal expenditure on education reached 4%of GDP for the first time.The government also explicitly proposed in the 13th Five-Year Plan for Education that it would increase investment in education in the future.With the increase of the national financial investment in education,the total amount of assets accumulated by colleges and universities is expanding,and the management process will be more complex.How to effectively manage and utilize these fixed assets has become a problem that colleges and universities should pay attention to.The United States and Britain and other developed countries have carried out long-term research and Practice on the paid use of fixed assets,the research is relatively rich,but China started late,the current research mostly stay in the introduction of the paid use of fixed assets,the implementation of the significance and value of the basic research stage,the specific application research is still very few.This paper combines CSST as a specific university for its paid use of applied research,first of all,from the overall point of view to elaborate the research background and practical significance of this paper,research ideas and research at this stage at home and abroad.Then it defines the concept of University assets,explains the forms,characteristics and objectives of the paid use of University assets,and expounds the property rights theory,decentralization theory and cost theory to be used in this paper,laying a theoretical foundation for the article.Finally,the paper uses case study method and literature study method to analyze the current situation of fixed assets management in CSST colleges and universities,analyzes the causes of the existing problems,designs a paid use management mode for fixed assets in CSST colleges and universities,and puts forward the possible difficulties in implementing the paid use mode.In order to provide guidance for practical work,to enrich the theory of paid use of university assets has practical significance and theoretical research value.