摘要
新建本科院校,是1999年以来我国对高等教育的结构进行调整,以及高校不断扩
招、高等教育程大众化的情况下大批出现的新兴高等教育群体。由于受历史以及现实条
件的影响,跟其他老牌大学相比,这些新兴的院校面临着更多的管理问题。其中,混乱
的固定资产管理就是目前新建本科院校不得不面对的一个严重问题。固定资产管理的不
当,严重地影响了这些新兴院校的建设,也影响了他们更好地发展教学科研。因此,对
这些新建本科院校的固定资产管理存在的问题进行分析研究,探讨这些问题形成的原
因,以及找到解决这些问题的对策,这将对促进新建地方本科院校的可持续发展具有重
要的意义。本文通过对广西一所新建的地方性本科院校WZ学院的固定资产管理进行了
研究,一方面,WZ学院存在教学经费紧张、资源短缺等突出问题,另一方面,WZ学院
又存在相当程度的资源闲置、浪费与流失。经费严重不足与学院资源使用效益低下,是
影响WZ学院发展的严重问题。在理清“高校资产”概念,明确高校资产和高校资产管
理理论的基础上,通过比较分析,对WZ学院固定资产管理存在的问题成因进行了深入
的分析。在深入分析WZ学院固定资产管理问题及成因的基础上,提出了解决WZ学院固
定资产管理问题的对策和措施。

关键词:新建本科院校WZ学院高校资产固定资产管理
ABSTRACT
Newly-built undergraduate course colleges is a century hand in our country higher
education structural adjustment and the popularization of Higher Education under the
background of large scale emerging college groups. Due to historical reasons and
practical conditions, compared with other old universities, newly-built undergraduate
course colleges are faced with more problems and challenges. Fixed assets
management is the newly-built undergraduate course colleges and universities face a
big problem, seriously affected the school building and the development of teaching
and research. Therefore, for the newly-established local universities fixed assets
management and the analysis of existing problems, explore its cause of formation, on
the basis of research and analysis and put forward the corresponding
countermeasure, to promote the sustainable development of newly established local
universities is of great significance. This article through to the Guangxi a newly built
Local Undergraduate Colleges WZ college fixed assets management are studied, on
one hand, there is WZ college teaching outlay, shortage of resources and other
problems, on the other hand, WZ college and there is a considerable degree of idle
resources, waste and loss. A serious shortage of resources and low use efficiency, is
affects the WZ college development serious problem. In this assets of colleges and
universities concept, define the university assets and assets management in
universities and colleges on the basis of the theory, through comparative analysis, the
WZ college fixed assets management problems were summarized, and aimed at the
problems of fixed assets management cause was analyzed. In depth analysis of the
WZ college fixed assets management problems based on the analysis, proposed the
solution WZ college fixed assets management problems and measures.
Key words: Newly-built undergraduate course colleges; WZ college;
assets; fixed assets management
。。。