Research On Equipment Asset Management Of A University In Guangdong Province Based On Full Life Cycle Management

In our country,from the beginning of the institutions of higher learning established,is the issue of colleges and universities teaching and scientific research work,is the key of the college educational work,and equipment both in colleges and universities teaching and scientific research in colleges and universities are the important material base,supporting the development of colleges and universities.However,with the change of economic environment,social environment and the continuous reform of education teaching system,the old accounting system can not adapt to the current development of colleges and universities.By analyzing the problems existing in the process of equipment management in colleges and universities in our country and the problems,put forward targeted Suggestions for improvement,which to accelerate the development of higher education in China has a far-reaching influence.This paper by A university for the specific case in Guangdong province,on the whole life cycle management theory as the core,will be A whole life cycle of equipment assets management in colleges and universities in Guangdong province is divided into the planning design,procurement,construction,production operations,retired scrap these four stages,the first in accordance with the whole life cycle of assets management of the four stages of analysis of the current situation of equipment management,existing problems and causes.Found A equipment assets management in colleges and universities in Guangdong province has A budget planning and design stage of the problem is not science,not combined with the actual situation of our equipment asset management,budgeting,budget implementation and budget report form is serious,not to buy the equipment constraint control effect.Purchasing construction stage equipment procurement plan is unreasonable,the acceptance process is not standard,the production operation stages problems with equipment assets accounting without linking problem to deal with old and new accounting system,accounting and physical assets value,change of physical assets accounting books,not in time to the use and maintenance of equipment asset management is not strict.The problem of decommissioned scrapping stage is difficult to carry out in the Qing dynasty,and the clearance work is perfunctory.The relevant departments do not deal with the equipment assets according to the prescribed procedures.Finally through analysis of the problems and causes,and combined with the actual situation of A college in Guangdong province,for A whole life cycle of equipment assets management in colleges and universities in Guangdong province the problems existing in the different phases of the proposed improvement Suggestions: planning and design stage to adhere to the specification budget formulation,examination and approval work,equipment assets management and budget management,make budget management play A role of control;Procurement construction phase should be perfect equipment asset purchase program,completes the work of examination and approval,acceptance link carefully locked well,manage equipment related documents,for the whole procurement construction stage of the purchase,acceptance work monitoring;Production operation period to be more careful to do a good job of accounting treatment equipment specification,further strengthen equipment assets management information system construction,strictly implement the accounting rules and regulations,clear and reasonable division of responsibilities,strengthen the evaluation of equipment asset use efficiency;In the decommissioning stage,the equipment should be carefully checked,and the equipment asset disposal procedure should be executed according to the management standard.After A field investigation of colleges and universities in Guangdong province,analyzes the present situation of equipment management,the problems and causes,full lifecycle management as the core,puts forward relevant improvements,as A college of Guangdong province and other institutions of higher learning of the same type of equipment management work provides some references and hope to be able to improve the quality of our country's higher vocational colleges.