业财融合视角下高校固定资产全生命周期财务管理及应对策略
Research on Financial Management Issues and Response Strategies for the Full Lifecycle of Fixed Assets in Universities from the Integration of Business and Finance
杨仕 1李更生 1赵春 1李晓林 1郭万喜1
作者信息
摘要
在业财融合视角下,以高校固定资产全生命周期下的财务管理为研究对象,针对高校固定资产在预算、采购、使用和处置中与财务管理的衔接、协调及信息匹配展开研究,提出优化固定资产管理和财务管理融合路径的对策,以期完善高校固定资产管理与财务管理治理体系,避免国有资产流失,提高高校资金使用效益.
Abstract
From the perspective of business finance integration,this article takes the financial management of fixed assets of universities throughout the full lifecycle as the research object,studies the connection,coordination,and information matching between asset management and financial management in budget,procurement,use,and disposal of fixed assets in universities.It proposes strategies to optimize the integration path of asset management and financial management,in order to improve the governance system of fixed assetand financial management in universities,avoid the loss of state-owned assets,and improve the efficiency of university fund utilization.
关键词
业财融合/固定资产/全生命周期/财务管理Key words
integration of business and finance/fixed assets/full lifecycle/financial management引用本文复制引用
出版年
2025
NETL
NSTL
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