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高校对外合作办学时将固定资产、无形资产委托给合作方管理和运营,存在一定的国有资产流失风险。高校应健全资产入账管理、合同管理、对合作资产使用合理计价,并加强对合作资产使用情况监控,以防国有资产流失。本文所称的高校,如无特别说明,均指作为事业单位的政府办的高等学校。高校办公益事业,目的不是赚钱,但不能忽视资金使用效益,尤其应防止国有资产流失。高校对外合作办学,有多种做法,将固定资产、无形资产委托给合作方管理和运营,是其中一种。这种做法,与其他合作做法一样,也存在国有资产流失的风险。
When cooperating with foreign universities, the university entrusts the management and operation of fixed assets and intangible assets to the partners, leaving a certain risk of loss of state-owned assets. Colleges and universities should improve the accounting management of assets, contract management, the reasonable valuation of the use of cooperative assets, and strengthen the use of cooperative assets monitoring to prevent the loss of state-owned assets. As mentioned in this article, colleges and universities, unless otherwise specified, refer to government-run higher education institutions as public institutions. The purpose of colleges and universities is not to make money, but can not ignore the efficiency of the use of funds, in particular, should prevent the loss of state assets. There are many ways for colleges and universities to cooperate with foreign countries in running schools. One of them is to entrust fixed assets and intangible assets to the management and operation of partners. This approach, like other cooperative approaches, risks the loss of state assets.