Efficiency Index System Research Of Local College Fixed Asset Allocation

Due to the impact of history and system, the school fixed assets has existed many problems. First, the finance of high colleges has been shortening. Secondly, it has appeared different account. Third, there are lots of problems in universities, such as lack of a scientific and reasonable system and serious loss of assets, which have aroused the attention of the government and public. Therefore, It is significant to manage it scientifically so as to ensure teaching, researching, as well as build a reasonable and useful efficiency system.This paper is to investigate the fixed assets allocation of high colleges in Shandong Province. Twenty common public higher schools in Shandong province are involved in the empirical research by means of analysis of examples on the theory of the allocation of public resources, compared with the foreign high colleges in order to find the solutions. First, depending on the fixed assets of twenty common public higher schools in Shandong and the definition and classification of fixed assets, the paper aims to find out the important indices of impacting the fixed assets of university an test if the fixed assets allocation of high colleges is reasonable. Secondly, by comparing with the present situation, the mechanism of fixed asset allocation in foreign countries and analyze the problems of fixed assets allocation in high colleges, it also aims to find the ways of improving the fixed assets allocation.