I摘 要经营活动能否顺利开展，固定资产是一项不可或缺的基础条件。经营活动获得收益的多少，很大程度上取决于固定资产能否得到科学有效的管理。高校运营也遵循这一规律。要提高高校运营收益，就必须要加强高校经营者对固定资产管理的重视，通过提高内控、规范管理核算步骤等途径，保障固定资产的安全和完整，不断提高固定资产管理水平，从而实现高校运营的高收益。本研究选取高校为研究对象，在研究中主要应用了文献分析法、实地调查法以及案例分析法等研究方法对固定资产管理这一内容进行了详细研究。本研究首先查阅了大量文献资料，对于高校固定资产等概念进行了深入明确，并且了解了已有的关于高校固定资产管理的成体系的理论成果。然后调查高校的固定资产管理的相关财务报表，获得第一手的研究资料。然后，在对其进行详细的分析；最后以高校固定资产管理为例，对于高校固定资产管理工作的开展有一个更为清楚直观的认识，从而在相应理论方法的指导下，为其更好的服务于高校的经营打下良好的基础。关键词：高校，固定资产，监督机制IIIAbstractThe smooth operation of business activities,fixed assets is an indispensable basis. How much profit from business activities depends largely on whether the fixed assets can be scientifically and effectively managed.University operations also follow this rule.In order to improve the operating profit of colleges and universities,colleges and universities must pay more attention to the management of fixed assets,enhance the internal control, standardize the management and accounting procedures and other means to ensure the safety and integrity of fixed assets and continuously improve the management of fixed assets,so as to realize the operation of colleges and universities High yield. In this study, colleges and universities as the research object,mainly applied the literature analysis method, field investigation method and case analysis method and so on research methods to carry out a detailed study of the fixed asset management. First of all, this study consults ...
