资产全生命周期下事业单位固定资产管理研究  

Research on fixed asset management of public institutions under the full lifecycle of assets

作　　者：王晶晶 Wang Jingjing(Feicheng Medical Security Bureau,Taian,Shandong,271600)

机构地区：[1]肥城市医疗保障局,山东泰安271600

出　　处：《市场周刊》2024年第32期49-52,共4页Market Weekly

摘　　要：固定资产是保障事业单位稳定运行的重要资源,其配置是否合理、使用效率是否较高,在很大程度上影响单位的运行效果。部分事业单位虽然根据国家政策就固定资产构建了内部管理制度,然而因为缺乏全流程管理思维和方法,在实际管理中也存在一些问题。为深入分析事业单位固定资产管理有关的问题,文章结合其运行规律和内部管理制度,总结其中存在的问题,并以全生命周期管理为视角,从固定资产构建计划、构建实施、使用管理、报废处置等方面提出具体策略。Fixed assets are an important resource for ensuring the stable operation of public institutions.The rational allocation and high efficiency of their use greatly affect the operational effectiveness of the units.Although some public institutions have established internal management systems for fixed assets in accordance with national policies,there are also some problems in actual management due to the lack of full process management thinking and methods.To deeply analyze the issues related to fixed asset management in public institutions,this article selects public institutions as the object,combines their operating rules and internal management systems,summarizes the existing problems,and proposes specific strategies from the perspective of full lifecycle management,including fixed asset construction plan,construction implementation,usage management,and disposal.

关 键 词：全生命周期 事业单位 固定资产管理 全流程管理 

分 类 号：F275[经济管理—企业管理]