高校贵重设备评估研究

发布时间：2018-05-13 09:15

本文选题：高校贵重设备 + 评估　；参考：《山东大学》2013年硕士论文

【摘要】：设备尤其是贵重设备是现代高校的物质技术基础,也是人们评价一所高校办学水平的重要依据。近年来高校对设备投资有了长足的发展和提高,贵重仪器设备的添置尤其迅速。本文搜集资料,对当前各高校的贵重设备的管理现状进行调研,发现高校对贵重仪器设备的管理没有同步协调发展,出现了一系列急需解决的问题,如高校中普遍存在着贵重仪器设备重复购置、管理混乱、利用率低等弊端,究其原因主要是因为贵重设备评估体系存在着一定的缺陷。目前高校对贵重设备的评估体系没有或很少提及贵重仪器设备自身的技术、经济指标。没有考虑设备的寿命周期因素,计分方法也存在着一些弊端。因此需要要分析现状,重新构建贵重仪器设备的评估体系。不仅指标要切实可行、便于操作,而且考核结果要真正能起到鼓励先进、鞭策后进的目的。能使贵重仪器设备的优势和作用充分发挥出来。针对高校贵重设备评估体系的指标缺陷问题,本文引入企业设备评估方法中的一些因素,目前,在企业被广泛接受的仪器设备评估方法有三种,即市场比较法、成本法和收益法。本文详细分析了企业与高校的设备评估,比较二者不同之处并查找原因,然后引入企业设备评估中的重置成本、实体性贬值、功能性贬值、经济性贬值、设备生命周期费用以及设备寿命等因素来完善高校的贵重设备评估指标,然后利用层次分析法计算指标权重,并且引入寿命周期因素,提出评估后分五阶段比较结果,此外本文还对计分方法做了改进,最后随机选用x大学A学院3台设备,分别用在用的和新构建的两种评估体系进行评估,并详细分析比较评估结果。本文有如下两个创新点：一是在评估体系中增加了投入成本和购置管理的详细指标,使指标体系更完整,且用层次分析法计算指标的权重。提出了寿命周期五阶段分类评估比较,使评估更公平。还对计分方法做了改进,新的计分方法能充分体现出设备的优势、劣势,使评估体系更科学。二是随机选取A学院3台贵重设备分别用目前在用的与新构建的两种评估体系对其评估。经过仔细的分析,新构建的评估体系评估的结果更科学、合理与公平。
[Abstract]:Equipment, especially precious equipment, is the material and technical basis of modern colleges and universities, and is also an important basis for people to evaluate the level of running a university. In recent years, colleges and universities have made considerable development and improvement in equipment investment, especially in the purchase of valuable instruments and equipment. This article collects data, carries on the investigation to the present university precious equipment management present situation, discovers the university to the precious instrument equipment management does not synchronously coordinate the development, has appeared a series of urgent problems which need to be solved. For example, there are many disadvantages in colleges and universities, such as repeated purchase of valuable instruments and equipment, confusion in management and low utilization rate. The main reason is that there are some defects in the evaluation system of valuable equipment. At present, the evaluation system of precious equipment in colleges and universities does not mention the technical and economic indexes of precious instruments and equipments. Without considering the life cycle of the equipment, there are some drawbacks in the scoring method. Therefore, it is necessary to analyze the present situation and reconstruct the evaluation system of valuable instruments and equipments. Not only the index should be feasible and easy to operate, but also the examination result should play the purpose of encouraging the advanced and pushing the backward. The advantages and functions of valuable instruments and equipment can be brought into full play. Aiming at the index defect of the evaluation system of valuable equipment in colleges and universities, this paper introduces some factors in the evaluation method of enterprise equipment. At present, there are three kinds of instruments and equipment evaluation methods that are widely accepted in enterprises, that is, market comparison method. Cost and income methods. This paper analyzes the equipment evaluation of enterprises and universities in detail, compares the differences between the two and finds out the reasons, and then introduces the replacement cost, entity depreciation, functional depreciation, economic depreciation in the enterprise equipment evaluation. The life cycle cost and life span of the equipment are used to perfect the evaluation index of valuable equipment in colleges and universities. Then the weight of the index is calculated by AHP, and the life cycle factor is introduced, and the comparison results are put forward in five stages after the evaluation. In addition, this paper also improves the scoring method. At last, three equipments are selected randomly, which are used in service and two new evaluation systems, and the evaluation results are analyzed and compared in detail. There are two innovations in this paper: first, the detailed index of input cost and purchase management is added to the evaluation system to make the index system more complete, and the weight of index is calculated by analytic hierarchy process (AHP). The life cycle five-stage classification evaluation comparison is put forward to make the evaluation more fair. The new scoring method can fully reflect the advantages and disadvantages of the equipment and make the evaluation system more scientific. The second is to select three valuable equipments in College A randomly to evaluate them with two kinds of evaluation systems which are currently in use and newly constructed. After careful analysis, the evaluation results of the new evaluation system are more scientific, reasonable and fair.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647

【参考文献】