数智化转型中事业单位固定资产管理创新研究

Study on Fixed Asset Management Innovation of Public Institutions in the Transformation of Intelligent Digitization

事业单位固定资产管理面临着数智化转型的机遇与挑战。文章基于委托代理理论,分析了事业单位固定资产管理中存在的信息不对称、激励不相容等问题,探讨了数智化背景下固定资产管理的风险,提出了加强数智化建设、利用全过程动态数据、完善绩效评价与激励机制、推进业务与财务系统融合、强化内部控制等创新策略。研究表明,事业单位应积极顺应数智化发展趋势,运用现代信息技术重塑管理模式,优化制度机制设计,多措并举推动固定资产管理高质量发展,夯实事业单位可持续发展的物质基础。

Management of fixed asset of public institutions faces challenges and opportunities brought about by transformation of intelligent digitization.Based on the theory of entrusted agency,the article first analyzes the problems existing in fixed asset management of public institutions such as information asymmetry and incentive incompatibility,then proceeds to discuss the risks facing fixed asset management in the context of intelligent digitization before suggesting as solutions strengthening construction of intelligent digitization,utilizing dynamic data throughout the entire process,perfecting performance evaluation and incentive mechanisms,promoting integration between the business and finance systems,and strengthening internal control.The study shows that public institutions should take multiple measures to promote high-quality development of fixed asset management,such as active adaptation to the tendency of intelligent digitization advancement,reshaping management modes with modern information technology and optimizing system and mechanism design,so as to lay a solid physical foundation for sustainable development.