College Fixed Assets Usage Efficiency Problem Research

In recent ten years of higher education funds input with an average annual growth rate of more than 15%, with the increase of educational funds, fixed assets scale is in short-term inside expand quickly, even exponential growth. However, because our country is a country with a large population, education resource has been in a relatively poor state, with the expansion of the scale of fixed assets, how to manage, use good fixed assets, improve its use efficiency becomes the social common concern. This article through interviews of teachers in Colleges and universities, student of each administrative levels, fixed assets management cadre, two units of fixed assets of higher school liaison staff, of the state-owned fixed assets to use to make a visual expression. At the same time, smoke go to university directly under the Ministry of education as a sample, using data envelopment analysis (DEA model) to these universities’fixed assets to use efficiency to make quantitative analysis. In the selected samples, non DEA effective university accounted for 66.67%, average level of efficiency of 83.91%, in the DEA effective college, use efficiency with minimum college, its relative efficiency value is only 0.38. In the sample,53.33% colleges and universities in the fixed assets investment scale benefit decline stage, that is to say, through increasing the investment in fixed assets can not improve the efficiency of their use. So how to improve the current fixed assets to use efficiency low condition? According to the new institutional economics " transaction cost theory", in the management of fixed assets in the process, management system of fixed assets to use efficiency to have very big effect, system of adaptability" is a dynamic process of development, the management system is suitable to the fixed assets, how to improve the current situation of the existing system, is to improve the fixed assets the use of efficient breach. In this paper, the existing fixed assets management system based on the text analysis, fixed assets accounting system, use management system, income distribution system analysis, find out its to fixed assets management situation, and thus put forward to improve a proposal, undertake the system innovates.