信息化背景与研究型审计视角下改善高校设备资产使用效率路径分析  

Path Analysis for the Improvement of Equipment Utilization in Efficiency Universities under the Informatization Background and Research-based Audit

作　　者：冯嘉诚 高松 甘永生 邓艺 赵平伟[1] FENG Jiacheng;GAO Song;GAN Yongsheng;DENG Yi;ZHAO Pingwei(Audit Office,Yunnan University,Kunming 650032,China;School of Economics,Yunnan University,Kunming 650032,China;Audit Office of Yunnan Province,Kunming 650032,China;Yunnan Province Science and Technology Department,Kunming 650051,China)

机构地区：[1]云南大学审计处,昆明650032 [2]云南大学经济学院,昆明650032 [3]云南省审计厅,昆明650032 [4]云南省科学技术厅,昆明650051

出　　处：《实验室研究与探索》2024年第1期251-253,268,共4页Research and Exploration In Laboratory

基　　金：2022年云南省审计厅研究型审计省级重点项目(0848-2241ZC207080/B)。

摘　　要：针对省属高校大型设备资产管理制度及机制标准化规范化中存在的问题,基于57所省属高校设备资产审计的数据,在二十大报告精神指导下,以标准化视角,问题导向,系统思维,分析指出产生高校大型专用设备资产使用效率低下问题的深层次原因,通过标准化与信息化视角,为高校和相关上级政府部门提供进一步提升高校大型专项设备资产的使用效率的对策以及运用信息技术,建立新型高校大型设备资产管理模式建议。Based on the audit data of 57 universities in Yunnan Province and guided by the spirit of the 20th National Congress Report,this paper analyzes and points out the deep-seated reasons for the inefficient use of large-scale special equipment assets in universities.From the perspectives of standardization and informatization,it provides countermeasures and suggestions for universities and relevant higher-level government departments to further improve the use efficiency of large-scale special equipment assets in universities,and the ideas and suggestions for using information technology to establish a asset management model for large-scale equipment in universities.

关 键 词：高校大型专用设备 使用效率 制度标准化 资产共享 

分 类 号：G482.0[文化科学—教育学]