【摘要】：由于受歷史和體制等多方面的影響,地方高校在固定資產(chǎn)配置工作中存在著諸多問題：第一,高校財政收入日益緊張,資源日漸短缺；第二,高校固定資產(chǎn)存在著賬實不符、家底不清；第三,對高校的固定資產(chǎn)管理缺乏科學合理的評估和監(jiān)督機制等問題,地方高校固定資產(chǎn)的規(guī)模和利用效率也引起了政府的重視和社會公眾的關注,如何保證地方高校開展正常的科技研究與日常教學工作,固定資產(chǎn)配置效率問題更應該引起高校相關負責人的重視,所以急需建立一套行之有效的效率指標體系,保證地方高校長足健康穩(wěn)定的發(fā)展。本文以地方高校為研究對象,依據(jù)公共資源配置的理論,以山東省20所普通公辦本科院校為樣本,采用實例分析的方法主要對我省的地方高校固定資產(chǎn)配置狀況進行探究,并尋找地方高校固定資產(chǎn)配置工作存在的問題,進而提出解決問題的建議和對策。具體步驟為：首先,對地方高校固定資產(chǎn)的含義進行界定,闡述地方高等學校固定資產(chǎn)的形成來源、性質、特征及固定資產(chǎn)的分類,同時以山東省20所普通本科院校提供的相關固定資產(chǎn)的數(shù)據(jù),進行因子分析,提煉出影響地方高校固定資產(chǎn)配置的重要指標,并以此來建立模型,驗證高校固定資產(chǎn)配置指標建立是否合理,其次分析地方高等學校固定資產(chǎn)配置效率方面存在的問題,最后探求提高地方高等學校固定資產(chǎn)配置效率的政策。
[Abstract]:Due to the influence of history and system, there are many problems in the allocation of fixed assets in local colleges and universities: first, the financial income of colleges and universities is increasingly tight and the resources are increasingly short; Second, the fixed assets in colleges and universities are not in conformity with each other, and the bottom of the family is unclear; Thirdly, the lack of scientific and reasonable evaluation and supervision mechanism for the management of fixed assets in colleges and universities, and the scale and utilization efficiency of fixed assets in local colleges and universities have also aroused the attention of the government and the public. How to ensure the development of normal scientific and technological research and daily teaching in local colleges and universities, the efficiency of fixed assets allocation should be paid more attention to by the people in charge of colleges and universities, so it is urgent to establish an effective index system of efficiency. To ensure the healthy and stable development of local colleges and universities. Taking local colleges and universities as research objects, according to the theory of public resources allocation and taking 20 ordinary public undergraduate colleges in Shandong Province as samples, this paper mainly explores the allocation of fixed assets in local colleges and universities in Shandong Province by the method of case analysis. And look for the problems existing in the fixed assets allocation of local colleges and universities, and then put forward the suggestions and countermeasures to solve the problems. The concrete steps are as follows: firstly, the definition of fixed assets of local colleges and universities is defined, and the origin, nature, characteristics and classification of fixed assets of local colleges and universities are expounded. At the same time, based on the data of relevant fixed assets provided by 20 colleges and universities in Shandong Province, factor analysis is carried out to extract the important indexes affecting the allocation of fixed assets in local colleges and universities, and the model is established by this model. This paper verifies whether the index of fixed assets allocation in colleges and universities is reasonable, then analyzes the problems existing in the efficiency of fixed assets allocation in local colleges and universities, and explores the policies to improve the efficiency of fixed assets allocation in local colleges and universities.
【學位授予單位】：山東建筑大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：G647

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本文編號：2432722