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浅谈成人院校合并时固定资产的整合

On Adult College United in Adjusting to Combination of Fixed Assets
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摘要 成人院校的发展经历了创业时期,现正稳步地走向成熟期,各类型院校的合并也成为其整合资源、提高竞争力的理性选择,其中包括教学资源、学校的各种动产和不动产等的整合。整合各种资源,有利于扩大成人院校办学实力,提高核心竞争力,形成品牌专业、精品课程。本文主要针对各类型成人院校合并时固定资产的整合谈点个人看法。 The adult college has experienced pioneering work time.Currently,it is getting into advanced time and mature step steadily.Unity has beena rational choice for all types of college for sake of adjusting to combined resources,improving rational choice in competition.It includes education resources,combination of all kinds of estate and fixed assets.Combination of all types of resources is propitious to enhance the strength of an adult school,improve core competition,build up brand major and refined curriculum.As far as I'm concerned,I will talk about my opinion in this paper that is aimed at adult college united in adjusting to combination of fixed assets.
作者 彭巧萍
出处 《广州广播电视大学学报》 2006年第4期47-49,共3页 Journal of Guangzhou Open University
关键词 成人院校 固定资产 措施 adult college fixed assets combination measures
作者简介 彭巧萍(1963-),女,汉族,广东揭西人,讲师,会计师,研究方向为教育研究。
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