辽宁大学资产管理问题及对策研究

发布时间：2018-05-17 22:08

本文选题：辽宁大学 + 资产管理　；参考：《东北大学》2012年硕士论文

【摘要】：随着高等教育体制改革的不断深化,高等教育普及程度的不断上升,高校在新形势下,面临着巨大的竞争压力。随之而来的便是高校的扩招和办学规模的扩大。国家在对高等教育的投入上也不断增加,经过多年的积累和近些年的集中投入,高校所占有的国有资产已经达到一个相当巨大的数额,在全国行政、事业性的国有资产中占较大比重。高校的国有资产作为学校进行教学、科研等一系列办学活动的物质基础,其重要性也随之凸显。对高校资产的科学、有效管理,自然成为学校健康、持续发展的重要组成部分,对提升学校综合竞争力具有重大意义。本文在明晰了高校资产和高校资产管理等概念的基础上,回顾了我国高校资产管理体制的改革历程,简要介绍了国外高校先进的资产管理理念,以辽宁大学为研究对象,展开了对辽宁大学资产管理问题的深入分析和研究。首先总括性的诠析了辽宁大学的资产管理现状,并对辽宁大学资产管理中存在的诸多矛盾和问题加以总结,剖析了形成这些问题的原因,即辽宁大学资产管理体制存在问题,多头管理导致管理失效。从而提出了解决问题的总体思路：构建辽宁大学新型资产管理体制和运用资产管理绩效评价的方法强化辽宁大学的资产管理。在构建辽宁大学新型资产管理体制的研究中,本文提出了对学校资产进行多级管理的新模式。摒弃了原有的多责任主体管理模式,重新明晰了资产管理部门的职能和监督机制。不完善的管理模式导致学校对资产使用效率的降低,产生效益的减少。在改革管理体制的同时,更要加强对资产管理效益的考核,因此,本文又展开了对辽宁大学资产管理绩效评价的研究。通过有针对性的评价指标设立,建立起辽宁大学资产管理绩效评价体系。运用量化的方法,分析了辽宁大学现阶段存在的资产管理问题。评价体系的建立和运用,反过来促进了管理问题的改善。使本文提出的解决问题的两大方面内容相辅相成的服务于辽宁大学的资产管理工作,推进了辽宁大学资产管理工作的可持续发展,达到学校总体规划中提出“防止学校国有资产流失、国有资产保值增值”的发展目标。
[Abstract]:With the deepening of the reform of higher education system and the increasing popularity of higher education, colleges and universities are facing great competitive pressure under the new situation. What follows is the expansion of university enrollment and the expansion of the scale of running a school. The state has also been increasing its investment in higher education. After years of accumulation and concentration of investment in recent years, the state-owned assets occupied by colleges and universities have reached a considerable amount of national administration. The state-owned assets have a large proportion. As the material basis of a series of activities, such as teaching and scientific research, the state-owned assets of colleges and universities are becoming more and more important. The scientific and effective management of college assets has naturally become an important part of the healthy and sustainable development of the school, which is of great significance to the promotion of the comprehensive competitiveness of the school. On the basis of clarifying the concepts of college assets and college asset management, this paper reviews the reform course of college asset management system in China, briefly introduces the advanced asset management concepts of foreign universities, and takes Liaoning University as the research object. Launched to Liaoning University asset management problem in-depth analysis and research. First of all, it analyzes the present situation of Liaoning University's asset management, summarizes many contradictions and problems in Liaoning University's asset management, and analyzes the causes of these problems, that is, the problems existing in Liaoning University's asset management system. Long management leads to management failure. This paper puts forward the general idea of solving the problem: constructing a new asset management system of Liaoning University and using the method of asset management performance evaluation to strengthen the asset management of Liaoning University. In the study of constructing a new asset management system of Liaoning University, this paper puts forward a new model of multilevel management of school assets. Abandon the original multi-responsible subject management model, and clarify the function and supervision mechanism of asset management department. The imperfect management mode leads to the reduction of the efficiency of the use of assets and the reduction of the efficiency of the school. At the same time of reforming the management system, it is necessary to strengthen the appraisal of the benefit of asset management. Therefore, this paper has carried out a study on the performance evaluation of asset management in Liaoning University. Through the establishment of targeted evaluation indicators, establish Liaoning University asset management performance evaluation system. Using quantitative method, this paper analyzes the problem of asset management in Liaoning University at present. The establishment and application of evaluation system, in turn, promote the improvement of management problems. So that the two aspects of solving the problem proposed in this paper complement each other to serve the asset management work of Liaoning University, and promote the sustainable development of the asset management work of Liaoning University. To achieve the development goal of "preventing the loss of state-owned assets and maintaining and increasing the value of state-owned assets" in the overall plan of the school.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【参考文献】