摘要
针对云南省省属高校大型设备资产管理工作现状及存在的问题,基于云南省45所高校审计的数据,在党的二十大精神指导下,以问题导向,系统思维,分析指出产生高校大型专用设备资产使用效率低下问题的深层次原因,即:高校作为公法人对其所占有资产的权利义务理解不清晰、高校资产管理制度不够规范、高校财政专项拨款制度容易导致用款时效不足,省属高校总体缺乏一套主体统一、细节差异的资产绩效评价体系。通过路径研究,针对高校和相关上级政府部门提供了进一步提升高校大型专项设备资产的使用效率的对策思考以及运用信息技术建立新型高校大型设备资产管理模式的思路建议。
Aiming at the current situation and existing problems of large-scale equipment asset management in universities affiliated to Yunnan Province,based on the audit data of 45 universities in Yunnan Province and guided by the spirit of the 20th CPC National Congress report,this paper adheres to problem-oriented and systematic thinking,and analyzes and points out the deep-seated reasons for the inefficient use of large-scale special equipment assets in colleges and universities,namely:as a public legal person,colleges and universities do not have a clear understanding of the rights and obligations of the assets they possess;their asset management system is not standardized enough;the financial special appropriation system in colleges and universities can easily lead to insufficient funding efficiency;and the provincial colleges and universities generally lack a set of asset performance evaluation system with unified subject and different details.Through the path research,countermeasures to further improve the use efficiency of large-scale specialized equipment assets in colleges and universities and suggestions for the use of information technology to establish a new large-scale equipment asset management model for colleges and universities are provided for colernment departmentsleges and universities and their relevant superior gov⁃ernment departments.
作者
甘永生
李建华
赵平伟
冯嘉诚
GAN Yong-sheng;LI Jian-hua;ZHAO Ping-wei;FENG Jia cheng(Audit Office of Yunnan Province,Kunming Yunnan 650031;Yunnan University,Kunming Yunnan 650500)
出处
《云南开放大学学报》
2023年第1期108-112,共5页
Journal of Yunnan Open University
基金
2022年云南省审计厅研究型审计省级重点项目“高校财务管理及往来账款审计研究”(0848-2241ZC207080/B)。
关键词
高校大型专用设备
使用效率
专项基金
公法人
资产共享
Large-scale Special Equipment in Colleges and Universities
Use Efficiency
Special Funds
Public Legal Persons
Asset Sharing
