摘要：通过有关高校财务负责人的帮助，借助部分高校资产管理人员的研究，结合我校的实际情况，对高校的资产管理现状有了全面的了解。通过对有关情况的了解，经过适当的分析，总结归纳出目前我国高校资产管理工作中实际存在的问题，探究资产管理工作存在问题的深层原因，在理论上和会计实务上对高校的资产管理提出实质性建议。无论是固定资产还是无形资产，在思想上要提高全员重视；在制度上完善工作体制，建立三级管理机制，构建一个信息系统；在会计工作中借鉴企业会计准则，增设部分会计科目，形成新的账务处理体系。不断提高高校的资产管理水平，为我国建设一批国际知名、有特色、高水平的高等学校而努力。通过资产管理工作的完善，为全面提升高等教育水平而奋斗。
关键词: 高校 资产管理 问题 对策
Abstract: Through the help from a financial director of Nanjing, reading part of some universities' accountants’ research, combining the actual situation of our school, I have a comprehensive understanding about the university's asset management. Through the understanding, after appropriate analyzing, we can find out the actual problems on the assets management in our college. For more, we study the deep reasons which lead to the problems and give possible suggestions theoretically and practically. Whether the tangible or intangible assets, we should pay more attention on them. In our daily working, we can consummate the institution, establish an information system, form a new treatment system in accounting work based on Accounting Standards for Business Enterprises, add in some accounting subjects and constantly improve the asset management level to construct a group of international, well-known, characteristically and high-level universities. By completing the asset management, the education can reach a new level.
Key words: university asset management problems countermeasure
