地方高校固定资产配置效率指标体系研究

发布时间：2019-03-01 19:13

【摘要】：由于受历史和体制等多方面的影响,地方高校在固定资产配置工作中存在着诸多问题：第一,高校财政收入日益紧张,资源日渐短缺；第二,高校固定资产存在着账实不符、家底不清；第三,对高校的固定资产管理缺乏科学合理的评估和监督机制等问题,地方高校固定资产的规模和利用效率也引起了政府的重视和社会公众的关注,如何保证地方高校开展正常的科技研究与日常教学工作,固定资产配置效率问题更应该引起高校相关负责人的重视,所以急需建立一套行之有效的效率指标体系,保证地方高校长足健康稳定的发展。本文以地方高校为研究对象,依据公共资源配置的理论,以山东省20所普通公办本科院校为样本,采用实例分析的方法主要对我省的地方高校固定资产配置状况进行探究,并寻找地方高校固定资产配置工作存在的问题,进而提出解决问题的建议和对策。具体步骤为：首先,对地方高校固定资产的含义进行界定,阐述地方高等学校固定资产的形成来源、性质、特征及固定资产的分类,同时以山东省20所普通本科院校提供的相关固定资产的数据,进行因子分析,提炼出影响地方高校固定资产配置的重要指标,并以此来建立模型,验证高校固定资产配置指标建立是否合理,其次分析地方高等学校固定资产配置效率方面存在的问题,最后探求提高地方高等学校固定资产配置效率的政策。
[Abstract]:Due to the influence of history and system, there are many problems in the allocation of fixed assets in local colleges and universities: first, the financial income of colleges and universities is increasingly tight and the resources are increasingly short; Second, the fixed assets in colleges and universities are not in conformity with each other, and the bottom of the family is unclear; Thirdly, the lack of scientific and reasonable evaluation and supervision mechanism for the management of fixed assets in colleges and universities, and the scale and utilization efficiency of fixed assets in local colleges and universities have also aroused the attention of the government and the public. How to ensure the development of normal scientific and technological research and daily teaching in local colleges and universities, the efficiency of fixed assets allocation should be paid more attention to by the people in charge of colleges and universities, so it is urgent to establish an effective index system of efficiency. To ensure the healthy and stable development of local colleges and universities. Taking local colleges and universities as research objects, according to the theory of public resources allocation and taking 20 ordinary public undergraduate colleges in Shandong Province as samples, this paper mainly explores the allocation of fixed assets in local colleges and universities in Shandong Province by the method of case analysis. And look for the problems existing in the fixed assets allocation of local colleges and universities, and then put forward the suggestions and countermeasures to solve the problems. The concrete steps are as follows: firstly, the definition of fixed assets of local colleges and universities is defined, and the origin, nature, characteristics and classification of fixed assets of local colleges and universities are expounded. At the same time, based on the data of relevant fixed assets provided by 20 colleges and universities in Shandong Province, factor analysis is carried out to extract the important indexes affecting the allocation of fixed assets in local colleges and universities, and the model is established by this model. This paper verifies whether the index of fixed assets allocation in colleges and universities is reasonable, then analyzes the problems existing in the efficiency of fixed assets allocation in local colleges and universities, and explores the policies to improve the efficiency of fixed assets allocation in local colleges and universities.
【学位授予单位】：山东建筑大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G647

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