高等学校设备报废过程中的风险及对策研究  

Study on the risks and countermeasures of equipment scrapping in colleges and universities

作　　者：胡颖 HU Ying(Office of Laboratory and Equipment,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学实验室与设备管理处,湖北武汉430072

出　　处：《实验室科学》2023年第5期131-134,共4页Laboratory Science

基　　金：湖北省高等学校实验室工作研究会项目(项目编号:HBSY2019-37)。

摘　　要：高等学校设备报废是设备全生命周期管理的最后一环,关系到国有资产的完整性,是管理工作中的风险点所在。根据目前各高校对于设备报废工作的主要做法,总结了设备报废过程中主要存在的风险因素,包括账务审批、回收环节、仓储环节、商家参与环节以及资金风险等五个主要方面。针对可能存在的风险,从加强制度建设、建立内控机制、建立商家遴选机制、建立人员培训机制和加强软硬件投入等五个方面提出了控制风险的对策,以建立科学、规范、现代化的管理体系,维护国有资产完整性,为高校的教学科研工作提供良好保障。The scrapping of university equipment is the last link in the whole life cycle management of equipment,which is related to the integrity of state-owned assets,and is the risk point in the management.According to the main practices of various colleges and universities on equipment scrapping,the main risk factors in the process of equipment scrapping are summarized,including five major aspects:account approval,recovery,storage,business participation and capital risk.In view of the possible risk,from strengthening institutional construction,establishing the internal control mechanism,establish business selection mechanism,establish training mechanism and strengthen the hardware and software into five aspects,such as puts forward the measures to control risk,to establish a scientific,standardized,modernized management system,maintain the integrity of state-owned assets,provide good guarantee for the teaching and scientific research of colleges and universities.

关 键 词：设备报废 风险因素 对策研究 

分 类 号：G482[文化科学—教育学]