固定资产报废处置是高校资产管理的一项重要内容,从资产报废处置的实践环节入手,分析了由于思想观念落后、处置机制不规范、审批手续烦琐等原因给高校资产处置工作带来的困难和阻碍,并结合实际工作,为更好地做好资产报废处置工作提出了系列建议和措施,促进资产报废处置工作逐步走向制度化和规范化,防止学校国有资产流失。%Scrap disposal of ifxed assets is an important content of university assets management. In the practice of scrap assets disposal in colleges and universities, much disadvantageous effect is caused by so many reasons which are thinking backward, incomplete management system and state-owned assets losses etc. Combining practical work and puts forward some views on the improvement of its efifciency, expect to promote asset scrap disposal work step by step towards the institutionalization and standardization, to prevent the loss of state-owned assets in school.
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