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在探究这个问题之前,我们先来认清什么是固定资产,从广义的面来讲的话,固定资产是指使用者使用超过一年以上且没有损坏的生产经营所必须的设备,高校的固定资产即是指教学建筑,实验设备,以及各方面的投入等在一小段时间内价值不会改变的东西,随着社会市场的各项竞争都越来越激烈,固定资产的总额便成了衡量一所院校是否具有综合实力的根本因素,面对众多类型的固定资产,许多高职院校,不能够很好的对其进行管理,在管理的过程中往往会出现这样或者那样的问题,本文就关于这方面的一些问题来做一探讨和分析。
In exploring this issue, we first identify what is fixed assets, from a broad perspective, the fixed assets refers to the user for more than a year without damage to the production and operation of the necessary equipment, fixed assets of colleges and universities That is, teaching and construction, laboratory equipment, and investment in various fields will not change their value for a short period of time. As the competition in the social market becomes more and more intense, the total amount of fixed assets becomes a measure Whether colleges and universities have the comprehensive strength of the fundamental factors, the face of many types of fixed assets, many higher vocational colleges, can not be well managed in the management of the process often appear this or that problem, this article On some issues in this regard to do a discussion and analysis.