| The non-operating state-owned assets of colleges and universities are the material basis for conducting such activities as teaching and scientific researches.With the continuous expansion of stocks of assets in colleges and universities,problems of loss of non-operating state-owned assets in colleges and universities are becoming more and more prominent,forms of loss are diversified and rates of loss are accelerating,which not only make it difficult for state-owned assets of colleges and universities to offer their due benefits,but also endanger interests of society,the state and colleges and universities.Therefore,it is of great significance to study losses of non-operating assets in colleges and universities,to explore and study the countermeasures of optimizing management,and to serve teaching and scientific researches in an efficient and efficient way for the safety and integrity of non-operating assets.Taking the theories of property rights and of entrusting agents as the theoretical basis of the research,this paper takes losses of non-operating state-owned assets of N University as a starting point to carry out a case study,studies the state-owned assets profiles,management modes,asset allocations and use of N University and current situations and causes of the potential problems of losses of the non-operating state-owned assets of N university.By doing so,the author concluded the specific performance of the losses of non-operating state-owned assets of N University,that is disagreement between accounts and reality,unclear definitions of operating and non-operating assets,weak transformation of scientific and technological achievements into production,unreasonable allocations,idle assets and low sharing rates,etc.Based on the theoretical basis,the author thinks that reasons for above problems include:incomplete state-owned asset management mechanisms,asset management platforms needed to be improved and the lack of effective performance evaluation systems.In view of this,on the basis of summing up the problem of asset losses of Guangdong provincial colleges,this paper summarizes the solutions: improving the institutional systems and asset management information platforms and establishing benefit evaluation systems of asset utilization.We hoped that it arouses the attention of Guangdong province colleges and universities and even the whole society in the management of state-owned assets in colleges and universities,and provide references in theory and practice for the management of state-owned assets in colleges and universities to ensure the safety,integrity and efficiency of state-owned assets. |
