摘要
为提高高校二级学院固定资产管理绩效,以我校10个二级学院为研究对象,运用DEA-Tobit模型对高校二级学院固定资产管理绩效及其影响因素进行分析。结果表明,3个二级学院达到了DEA有效,其余学院均为DEA无效。固定资产利用率、固定资产更新率、固定资产维修率、固定资产报废率和固定资产共享率对高校二级学院固定资产管理绩效有显著影响。构建科学的资产绩效评价体系、培养高质量的资产管理人才、推进高效的大型仪器设备开放共享引导机制、建立智慧化的资产大数据分析系统是提升高校二级学院固定资产管理绩效的有效手段。
In order to improve the fixed assets management performance of secondary colleges of a university,we take 10 secondary colleges of a municipal university in Shanghai as the research object.The DEA-Tobit model is used to analyze the performance of fixed asset management and its influencing factors in the secondary colleges.The results show that 3 secondary colleges in this university have achieved DEA valid,while others are DEA invalid.Factors such as the utilization rate of fixed assets,the renewal rate of fixed assets,the maintenance rate of fixed assets,the obsolescence rate of fixed assets,and the sharing rate of fixed assets have significant effects on fixed asset management performance.Constructing a scientific asset performance evaluation system,cultivating high-quality asset management talents,promoting an efficient guidance mechanism for opening and sharing large instruments and equipment,and establishing an intelligent asset big data analysis system are effective means to improve the fixed asset management performance of secondary colleges in a university.
作者
邱筠
葛明
QIU Yun;GE Ming(Asset Equipment and Laboratory Management Office,University of Shanghai for Science and Technology,Shanghai 200093,China;School of Materials and Chemistry,University of Shanghai for Science and Technology,Shanghai 200093,China)
出处
《实验室研究与探索》
CAS
北大核心
2023年第6期272-276,281,共6页
Research and Exploration In Laboratory
