基于全生命周期理念的高校国有资产管理研究

Research on the Management of State-owned Assets in Colleges and Universities Based on the Concept of Full Life Cycle

针对高校资产管理工作中预算采购、日常使用、处置报废等阶段暴露的问题,运用数据模拟分析研究高校固定资产基本特征、高校固定资产管理整体现状、全生命周期理念下高等院校固定资产的管理策略。研究表明:通过合理规划固定资产的采购配置、优化固定资产折旧与绩效评价、完善固定资产报废管理、完善监督机制和建立信息沟通渠道等方式,能够提升固定资产的使用效益,实现高校资源的优化配置,提升高校的经济效益和社会效益,达到提升高等院校国有资产管理成效和资产保值增值的目的。

In response to the problems exposed during the stages of budget procurement,daily use,and disposal and scrapping in the management of university assets,data simulation analysis was used to study the basic characteristics of university fixed assets,the overall status of university fixed asset management,and the management strategies of university fixed assets under the concept of full life cycle.The research shows that through rational planning of fixed assets procurement configuration,optimization of fixed assets depreciation and performance evaluation,improvement of fixed assets scrap management,improvement of supervision mechanism and establishment of information communication channels,the use efficiency of fixed assets can be improved,the optimal allocation of resources in colleges and universities can be realized,the economic and social benefits of colleges and universities can be improved,and the purpose of improving the management effectiveness of state-owned assets in colleges and universities and maintaining and increasing the value of assets can be achieved.