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高校貴重設(shè)備評(píng)估研究

發(fā)布時(shí)間:2018-05-13 09:15

  本文選題:高校貴重設(shè)備 + 評(píng)估; 參考:《山東大學(xué)》2013年碩士論文


【摘要】:設(shè)備尤其是貴重設(shè)備是現(xiàn)代高校的物質(zhì)技術(shù)基礎(chǔ),也是人們?cè)u(píng)價(jià)一所高校辦學(xué)水平的重要依據(jù)。近年來(lái)高校對(duì)設(shè)備投資有了長(zhǎng)足的發(fā)展和提高,貴重儀器設(shè)備的添置尤其迅速。本文搜集資料,對(duì)當(dāng)前各高校的貴重設(shè)備的管理現(xiàn)狀進(jìn)行調(diào)研,發(fā)現(xiàn)高校對(duì)貴重儀器設(shè)備的管理沒有同步協(xié)調(diào)發(fā)展,出現(xiàn)了一系列急需解決的問(wèn)題,如高校中普遍存在著貴重儀器設(shè)備重復(fù)購(gòu)置、管理混亂、利用率低等弊端,究其原因主要是因?yàn)橘F重設(shè)備評(píng)估體系存在著一定的缺陷。目前高校對(duì)貴重設(shè)備的評(píng)估體系沒有或很少提及貴重儀器設(shè)備自身的技術(shù)、經(jīng)濟(jì)指標(biāo)。沒有考慮設(shè)備的壽命周期因素,計(jì)分方法也存在著一些弊端。因此需要要分析現(xiàn)狀,重新構(gòu)建貴重儀器設(shè)備的評(píng)估體系。不僅指標(biāo)要切實(shí)可行、便于操作,而且考核結(jié)果要真正能起到鼓勵(lì)先進(jìn)、鞭策后進(jìn)的目的。能使貴重儀器設(shè)備的優(yōu)勢(shì)和作用充分發(fā)揮出來(lái)。 針對(duì)高校貴重設(shè)備評(píng)估體系的指標(biāo)缺陷問(wèn)題,本文引入企業(yè)設(shè)備評(píng)估方法中的一些因素,目前,在企業(yè)被廣泛接受的儀器設(shè)備評(píng)估方法有三種,即市場(chǎng)比較法、成本法和收益法。本文詳細(xì)分析了企業(yè)與高校的設(shè)備評(píng)估,比較二者不同之處并查找原因,然后引入企業(yè)設(shè)備評(píng)估中的重置成本、實(shí)體性貶值、功能性貶值、經(jīng)濟(jì)性貶值、設(shè)備生命周期費(fèi)用以及設(shè)備壽命等因素來(lái)完善高校的貴重設(shè)備評(píng)估指標(biāo),然后利用層次分析法計(jì)算指標(biāo)權(quán)重,并且引入壽命周期因素,提出評(píng)估后分五階段比較結(jié)果,此外本文還對(duì)計(jì)分方法做了改進(jìn),最后隨機(jī)選用x大學(xué)A學(xué)院3臺(tái)設(shè)備,分別用在用的和新構(gòu)建的兩種評(píng)估體系進(jìn)行評(píng)估,并詳細(xì)分析比較評(píng)估結(jié)果。 本文有如下兩個(gè)創(chuàng)新點(diǎn):一是在評(píng)估體系中增加了投入成本和購(gòu)置管理的詳細(xì)指標(biāo),使指標(biāo)體系更完整,且用層次分析法計(jì)算指標(biāo)的權(quán)重。提出了壽命周期五階段分類評(píng)估比較,使評(píng)估更公平。還對(duì)計(jì)分方法做了改進(jìn),新的計(jì)分方法能充分體現(xiàn)出設(shè)備的優(yōu)勢(shì)、劣勢(shì),使評(píng)估體系更科學(xué)。二是隨機(jī)選取A學(xué)院3臺(tái)貴重設(shè)備分別用目前在用的與新構(gòu)建的兩種評(píng)估體系對(duì)其評(píng)估。經(jīng)過(guò)仔細(xì)的分析,新構(gòu)建的評(píng)估體系評(píng)估的結(jié)果更科學(xué)、合理與公平。
[Abstract]:Equipment, especially precious equipment, is the material and technical basis of modern colleges and universities, and is also an important basis for people to evaluate the level of running a university. In recent years, colleges and universities have made considerable development and improvement in equipment investment, especially in the purchase of valuable instruments and equipment. This article collects data, carries on the investigation to the present university precious equipment management present situation, discovers the university to the precious instrument equipment management does not synchronously coordinate the development, has appeared a series of urgent problems which need to be solved. For example, there are many disadvantages in colleges and universities, such as repeated purchase of valuable instruments and equipment, confusion in management and low utilization rate. The main reason is that there are some defects in the evaluation system of valuable equipment. At present, the evaluation system of precious equipment in colleges and universities does not mention the technical and economic indexes of precious instruments and equipments. Without considering the life cycle of the equipment, there are some drawbacks in the scoring method. Therefore, it is necessary to analyze the present situation and reconstruct the evaluation system of valuable instruments and equipments. Not only the index should be feasible and easy to operate, but also the examination result should play the purpose of encouraging the advanced and pushing the backward. The advantages and functions of valuable instruments and equipment can be brought into full play. Aiming at the index defect of the evaluation system of valuable equipment in colleges and universities, this paper introduces some factors in the evaluation method of enterprise equipment. At present, there are three kinds of instruments and equipment evaluation methods that are widely accepted in enterprises, that is, market comparison method. Cost and income methods. This paper analyzes the equipment evaluation of enterprises and universities in detail, compares the differences between the two and finds out the reasons, and then introduces the replacement cost, entity depreciation, functional depreciation, economic depreciation in the enterprise equipment evaluation. The life cycle cost and life span of the equipment are used to perfect the evaluation index of valuable equipment in colleges and universities. Then the weight of the index is calculated by AHP, and the life cycle factor is introduced, and the comparison results are put forward in five stages after the evaluation. In addition, this paper also improves the scoring method. At last, three equipments are selected randomly, which are used in service and two new evaluation systems, and the evaluation results are analyzed and compared in detail. There are two innovations in this paper: first, the detailed index of input cost and purchase management is added to the evaluation system to make the index system more complete, and the weight of index is calculated by analytic hierarchy process (AHP). The life cycle five-stage classification evaluation comparison is put forward to make the evaluation more fair. The new scoring method can fully reflect the advantages and disadvantages of the equipment and make the evaluation system more scientific. The second is to select three valuable equipments in College A randomly to evaluate them with two kinds of evaluation systems which are currently in use and newly constructed. After careful analysis, the evaluation results of the new evaluation system are more scientific, reasonable and fair.
【學(xué)位授予單位】:山東大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:G647

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