Author(s)

Zhiyu Zhao

Corresponding Author

Zhiyu Zhao

ABSTRACT

With the rapid development of information technology, combined with the needs of multi-level and diversified learners, and in response to the changes of uncertain external environmental factors such as the COVID-19 epidemic, various forms of network teaching resources (hereinafter referred to as "teaching resources") have been built and widely used in the daily teaching of colleges and universities. The construction of teaching resources has become an indispensable part of college education and teaching. However, from the perspective of asset management and accounting, although the construction of teaching resources in colleges and universities has the "Government Accounting System", relevant standards and application guidelines, provincial and municipal state-owned assets management methods as well as relevant policies and regulations as the basis for the management and operation, the situation in practice is more complicated and there are some deviations between policy coverage and practice. This paper analyzes the financial and asset management problems of teaching resources construction from the perspective of combining theory and practice, and tries to seek more effective countermeasures.

KEYWORDS

Colleges and universities, teaching resources, accounting treatment, asset management, Intangible assets