Research On Valuation Methods Concerning The Paid Use Of Fixed Assets In China’s University

Abstract:Fixed asset is the most important pi^ce of assets in higher school. How to manage the fixed assets perfectly is always a hot focus for related departments and Scholars. After analyze multiple problem of management in higher school, management system for the paid use of fixed assets in higher school has become the main stream of research. It can ensure the funds of this fixed assets make a good circle. In some developed Country, as USA and UK, especially the private school has o 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. It increased the utilization rate perfectly and resolved the funds and management problem. 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 it only in accordance with cynosural field theory.This paper based on equity theory and the nature of the quasi public goods of fixed assets in higher school 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.Finally, showed the count way of uses fee and provided advice for higher school to set up the management system. To sum up, what this paper researched is a comprehensive and conscientious system, which has important reference value to management of fixed assets in higher school. There are19graphics,21charts and53references in this paper.