Discussion on Colleges and Universities Fixed Assets Inventory and Management Reinforcement and Innovation

Fixed assets inventory is an effective means to strengthen fixed assets management. In the paper,the necessity of fixed assets inventory in colleges and universities,together with the general principles and supporting measures at every stage( including selfexamination stage,verification stage and consolidation stage) of the fixed assets inventory,were expounded,and the issue on how to reinforce and innovate the management of fixed assets in colleges and universities was discussed from two aspects of management staff and management system. For management staff,it is important to further strengthen the asset management consciousness,at the same time,to renew the management concept and to set up their cost management consciousness are also necessary. On the management system side,it is important to enhance the resource sharing mechanism and to lay down the cost sharing system of assets configuration use and to establish the benefit evaluation mechanism of assets use are essential.