我国高校固定资产精细化管理研究

发布时间：2018-05-28 13:50

  本文选题：固定资产管理 + 精细化　； 参考：《长安大学》2017年硕士论文

【摘要】：长期以来,政府和社会公众普遍认为高校是一个纯粹的消费者,对高校的评价仅停留在教学质量和办学效益层面。受这种观念的影响,高校在固定资产管理中普遍存在固定资产管理与预算管理脱节、固定资产利用率低下、制度不健全、管理主体多元化及共享平台缺失等问题。作为高校资产的核心元素,固定资产的管理水平对高校财务管理、资源配置、学生活动以及日常教学等各个层面的工作均有着重要影响。因此,突破现有管理方式的局限,寻找创新的、高效的、精细化的管理方法就显得十分必要。本文首先分析了精细化管理理论的概念和内涵,结合高校及高校固定资产的特点,指出高校固定资产精细化管理的必要性。其次,在理论研究的基础上,从高校固定资产的管理现状出发,分析了高校固定资产管理存在的问题及其成因,运用精细化管理理论,有针对性地从管理理念、预算、会计核算、制度建设、机构建设、共享平台建设六个方面提出了相应的解决措施。该对策是一种综合性的精细化管理方法,其内容“细”而“精”,不仅实现了固定资产从预算产生至报废的精细化追踪管理,还加强了固定资产在不同部门之间的共享,对于解决高校固定资产中普遍存在的问题有着积极的参考作用。同时,本文以C高校为例,客观剖析了该校固定资产的构成、管理状态、存在问题等方面,在此基础上,针对C高校固定资产管理的具体问题提出了适用性较强的对策建议,从实践方面证明了固定资产精细化管理的可行性,具有一定的现实意义。
[Abstract]:For a long time, the government and the public generally think that colleges and universities are a pure consumer, and the evaluation of colleges and universities only stays at the level of teaching quality and school efficiency. Under the influence of this concept, there are many problems in the management of fixed assets, such as the disconnection between the management of fixed assets and the budget management, the low utilization ratio of fixed assets, the imperfect system, the diversification of management subjects and the lack of shared platform. As the core element of college assets, the management level of fixed assets has an important impact on the financial management, resource allocation, student activities, daily teaching and other aspects of the work. Therefore, it is necessary to break through the limitations of existing management methods and find innovative, efficient and refined management methods. This paper first analyzes the concept and connotation of the theory of fine management, and points out the necessity of fine management of fixed assets in colleges and universities combined with the characteristics of colleges and universities. Secondly, on the basis of theoretical research, this paper analyzes the existing problems and causes of the management of fixed assets in colleges and universities from the current situation of the management of fixed assets, and applies the theory of fine management to focus on the management concepts, budgets, The corresponding solutions are put forward in six aspects: accounting, system construction, institution building and sharing platform construction. This strategy is a comprehensive and meticulous management method. Its content is "fine" and "fine", which not only realizes the fine tracking management of fixed assets from budget generation to scrapping, but also strengthens the sharing of fixed assets among different departments. It has a positive reference function for solving the common problems in fixed assets of colleges and universities. At the same time, taking C university as an example, this paper analyzes objectively the composition, management state and existing problems of the fixed assets of C university. On the basis of this, the author puts forward some countermeasures and suggestions for the concrete problems of the fixed assets management in C colleges and universities. It proves the feasibility of fine management of fixed assets from the aspect of practice, which has certain practical significance.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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