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高校固定资产是评估一个学校办学条件、科研条件以及科研发展水平的重要标志。近年来随着国家教育新政策的不断推进和高校发展速度的加快,高校固定资产的保有量呈逐渐递增趋势。目前的高校固定资产管理工作不理想,甚至有不少地区的高校固定资产管理工作已经影响到高校资产管理的整体水平。本文中笔者立足于绩效考核,以提升高校固定资产管理水平为目的,来进行高校固定资产管理绩效考核的原则和指标分析。
University fixed assets is to assess a school running conditions, research conditions and an important symbol of the level of scientific research and development. In recent years, with the continuous promotion of the new state education policy and the speeding up of the development of higher learning institutions, the holding quantity of fixed assets in colleges and universities has been gradually increasing. The current college management of fixed assets is not ideal, and even many areas of university fixed asset management has affected the overall level of asset management in colleges and universities. In this paper, the author based on the performance appraisal, to enhance the level of management of fixed assets in colleges and universities for the purpose of carrying out college performance appraisal of fixed assets management principles and indicators.