高校实验材料成本管控对策探究  

Research on Cost Control Measures for Experimental Materials in Universities

作　　者：董云芝 孙爱东 高锦飚[3] DONG Yunzhi;SUN Aidong;GAO Jinbiao(Finance Department,Yancheng Institute of Technology,Yancheng 224053,Jiangsu,China;Laboratory Construction and Equipment Management Office,Yancheng Institute of Technology,Yancheng 224053,Jiangsu,China;Academic Administration Office,Nanjing University of Chinese Medicine,Nanjing 210024,China)

机构地区：[1]盐城工学院财务处,江苏盐城224053 [2]盐城工学院实验室建设与设备管理处,江苏盐城224053 [3]南京中医药大学教务处,南京210024

出　　处：《实验室研究与探索》2024年第4期190-193,230,共5页Research and Exploration In Laboratory

基　　金：江苏省社科基金项目(19JYC004);江苏省高等教育教改研究课题(2023JSJG026)。

摘　　要：在当前经济发展形势和财政状况下,高校应积极开展降本增效工作,对实验材料类高耗费资源有针对性地采取成本管控措施,提高资金使用效益。基于全生命周期成本管控视角,分析了高校实验材料在预算编制、采购、库存和处置4个阶段各个环节的成本控制点,提出了将内部控制嵌入到成本管控中,建立有效的监督制衡机制。健全管理制度,完善组织体系,加强实验材料流转过程中实物流、资金流和信息流控制机制建设,充分发挥资金效益。In the current economic situation and financial state,universities should actively carry out cost reduction and efficiency improvement work.In order to improve the efficiency of fund utilization,it is important to take cost control measures for high consumption resources such as experimental materials.Based on life-cycle cost control,this paper analyzes the cost control points of university experimental materials of the four stages,which are budgeting,procurement,inventory and disposal.Furthermore,the paper proposes to embed internal control into cost control and establish an effective supervisory system.The measures include improving management and organizational system,strengthening the construction of control mechanisms for material flow,capital flow and information flow in the circulation of experimental materials.

关 键 词：实验材料 成本管控 成本 内部控制 

分 类 号：G647[文化科学—高等教育学]