Analysis Of Universities Fixed Assets Management And The Countermeasure

Colleges and universities fixed assets are a great support for important daily work such as teaching, scientific research, and logistics. In recent years, rapid development of our country’s higher education leads to the great expansion of colleges and universities fixed assets scale. Management of colleges and universities fixed assets becomes more and more difficult, which means traditional management system is unable to satisfy the requirement.With the help of property right and commission theory, analysis of the management status of fixed assets of colleges and universities at home and abroad is also carried out. On the basis of the case study of A University, such problems in colleges and universities fixed assets management as bad accounting system, bad management consciousness, chaotic management, unclear duty, unreasonable assets allocation, faulty supervision mechanism. The author suggests the following countermeasure:carrying out depreciation of fixed assets system, reinforcing fixed assets management consciousness, improving fixed assets management system, optimizing fixed assets allocation, building fixed assets internally piloting system, perfecting computer aided management means.