高校固定资产处置精细化管理的探索与实践  

Exploration and practice of refined managementof fixed asset disposal in universities

作　　者：张菁晶 张景慧 ZHANG Jingjing;ZHANG Jinghui(Administration of Assets Management,Donghua University,Shanghai 200051,China)

机构地区：[1]东华大学资产管理处,上海200051

出　　处：《实验室科学》2024年第4期180-184,共5页Laboratory Science

摘　　要：近年来,随着我国高等教育事业的蓬勃发展,高校办学规模越来越大,固定资产总量持续增加。进一步加强固定资产精细化管理,已成为一项重要任务。但是从客观来看,我国不少高校在固定资产管理中还存在着一些短板与不足,比如管理流程不规范、风险控制不足等,亟需改进提升。因此,坚持理论联系实际、问题导向的研究方法,深度分析了高校在固定资产管理中存在的堵点、痛点,并有针对性地提出了建议与对策。构建了理论与实践相结合,要素与效果评估紧密结合的高校固定资产处置精细化管理模式,并在实践中进行了研究分析。结果表明,通过构建的管理模式,大幅提升了高校固定资产的处置效率,有效管控了固定资产处置过程中涉及到的各类风险,提高了固定资产的处置收益,希望能为高校推进固定资产处置精细化管理工作提供一定参考。In recent years,with the vigorous development of China's higher education,the scale of colleges and universities is getting larger and larger,and the total amount of fixed assets continues to increase.It has become an important task to further strengthen the fine management of fixed assets.However,from an objective point of view,many universities in China still have some shortcomings and deficiencies in the management of fixed assets,such as the degree of refinement is not enough,the management process is not standardized,and the risk control is insufficient,which needs to be improved.Therefore,this paper adheres to the research method of combining theory with practice and problem orientation,deeply analyzes the blocking points and pain points existing in fixed assets management of universities and colleges,and puts forward targeted suggestions and countermeasures.This paper constructs a fine management model of fixed assets,which combines theory and practice,elements and effect evaluation,and conducts research and analysis in practice.The results show that through the research model formed in this paper,the disposal efficiency of fixed assets in colleges and universities has been greatly improved,various risks of fixed assets have been effectively controlled,and fixed assets income has been improved.It is hoped that this paper can provide some reference for universities to promote the fine management of fixed assets.

关 键 词：高校 固定资产处置 精细化管理 

分 类 号：G647[文化科学—高等教育学]