本文選題：固定資產(chǎn)管理 + 精細(xì)化��； 參考：《長安大學(xué)》2017年碩士論文

【摘要】：長期以來,政府和社會(huì)公眾普遍認(rèn)為高校是一個(gè)純粹的消費(fèi)者,對高校的評(píng)價(jià)僅停留在教學(xué)質(zhì)量和辦學(xué)效益層面。受這種觀念的影響,高校在固定資產(chǎn)管理中普遍存在固定資產(chǎn)管理與預(yù)算管理脫節(jié)、固定資產(chǎn)利用率低下、制度不健全、管理主體多元化及共享平臺(tái)缺失等問題。作為高校資產(chǎn)的核心元素,固定資產(chǎn)的管理水平對高校財(cái)務(wù)管理、資源配置、學(xué)生活動(dòng)以及日常教學(xué)等各個(gè)層面的工作均有著重要影響。因此,突破現(xiàn)有管理方式的局限,尋找創(chuàng)新的、高效的、精細(xì)化的管理方法就顯得十分必要。本文首先分析了精細(xì)化管理理論的概念和內(nèi)涵,結(jié)合高校及高校固定資產(chǎn)的特點(diǎn),指出高校固定資產(chǎn)精細(xì)化管理的必要性。其次,在理論研究的基礎(chǔ)上,從高校固定資產(chǎn)的管理現(xiàn)狀出發(fā),分析了高校固定資產(chǎn)管理存在的問題及其成因,運(yùn)用精細(xì)化管理理論,有針對性地從管理理念、預(yù)算、會(huì)計(jì)核算、制度建設(shè)、機(jī)構(gòu)建設(shè)、共享平臺(tái)建設(shè)六個(gè)方面提出了相應(yīng)的解決措施。該對策是一種綜合性的精細(xì)化管理方法,其內(nèi)容“細(xì)”而“精”,不僅實(shí)現(xiàn)了固定資產(chǎn)從預(yù)算產(chǎn)生至報(bào)廢的精細(xì)化追蹤管理,還加強(qiáng)了固定資產(chǎn)在不同部門之間的共享,對于解決高校固定資產(chǎn)中普遍存在的問題有著積極的參考作用。同時(shí),本文以C高校為例,客觀剖析了該校固定資產(chǎn)的構(gòu)成、管理狀態(tài)、存在問題等方面,在此基礎(chǔ)上,針對C高校固定資產(chǎn)管理的具體問題提出了適用性較強(qiáng)的對策建議,從實(shí)踐方面證明了固定資產(chǎn)精細(xì)化管理的可行性,具有一定的現(xiàn)實(shí)意義。
[Abstract]:For a long time, the government and the public generally think that colleges and universities are a pure consumer, and the evaluation of colleges and universities only stays at the level of teaching quality and school efficiency. Under the influence of this concept, there are many problems in the management of fixed assets, such as the disconnection between the management of fixed assets and the budget management, the low utilization ratio of fixed assets, the imperfect system, the diversification of management subjects and the lack of shared platform. As the core element of college assets, the management level of fixed assets has an important impact on the financial management, resource allocation, student activities, daily teaching and other aspects of the work. Therefore, it is necessary to break through the limitations of existing management methods and find innovative, efficient and refined management methods. This paper first analyzes the concept and connotation of the theory of fine management, and points out the necessity of fine management of fixed assets in colleges and universities combined with the characteristics of colleges and universities. Secondly, on the basis of theoretical research, this paper analyzes the existing problems and causes of the management of fixed assets in colleges and universities from the current situation of the management of fixed assets, and applies the theory of fine management to focus on the management concepts, budgets, The corresponding solutions are put forward in six aspects: accounting, system construction, institution building and sharing platform construction. This strategy is a comprehensive and meticulous management method. Its content is "fine" and "fine", which not only realizes the fine tracking management of fixed assets from budget generation to scrapping, but also strengthens the sharing of fixed assets among different departments. It has a positive reference function for solving the common problems in fixed assets of colleges and universities. At the same time, taking C university as an example, this paper analyzes objectively the composition, management state and existing problems of the fixed assets of C university. On the basis of this, the author puts forward some countermeasures and suggestions for the concrete problems of the fixed assets management in C colleges and universities. It proves the feasibility of fine management of fixed assets from the aspect of practice, which has certain practical significance.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G647.5

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