Research On Optimization Of Fixed Assets Management Of Public Institutions From The Perspective Of Whole Life Cycle

Fixed assets are important material guarantee for administrative institutions to perform social functions.the efficiency of fixed assets in administrative institutions is not high.this paper studies the influencing factors and action factors of fixed assets management in the whole life cycle.On this basis,the configuration thinking is used to summarize three optimized management paths,so as to improve the operating efficiency of fixed assets,ensure the implementation of the functions of public institutions,and protect the material value of state-owned assets.Taking S Middle School as an example,this study collected interviews with 12 school staff on fixed assets management,used Nvivo12 plus software to carry out information coding,and obtained a collection of 8 influencing factors and internal influencing factors in different stages;At the same time,according to the theoretical saturation,coding analysis was carried out around two relevant personnel,and the categories of influencing factors obtained completely fell into the above set to ensure the reliability of the research;On this basis,the QCA(qualitative comparative analysis)method is used to analyze the importance of eight influencing factors in the realization of fixed assets management objectives.Collect 54 questionnaires with limited conditions,and get three configurations through FSQCA3.0 software to carry out condition tool combination demonstration,so as to optimize the management path for similar institutions in S Middle School.The main results of this study are reflected in two aspects: factor analysis and configuration analysis.In the aspect of factor analysis,asset management is divided into four stages based on the current situation of S Middle School,and each stage has two important management motivations.In the first stage of fixed assets acquisition,clear cost perception and scientific budgeting will enable managers to make cost-effective procurement management behavior.The second stage is the risk control stage when the fixed assets are circulated to the school.In this stage,the risk awareness and internal control process of personnel determine the safety factor of fixed assets;In the third stage,the fixed assets are included in the use phase.Efficient acceptance collaboration and information transmission will improve the use efficiency;The fourth stage is the supervision and management stage inside and outside the school.Only when the asset inventory and post disposal play a role together can the supervision function be fully implemented.The above influencing factors run through the whole life cycle of fixed asset management.In terms of configuration analysis,three configurations are extracted from the above set of influencing factors through QCA(qualitative comparative analysis)method,namely budget preparation type;Budget preparation+internal control;Budget preparation,internal control+post disposal.These three configurations represent three equivalent management paths respectively,providing fixed assets management optimization measures for similar institutions in S Middle School.Institutions can optimize the fixed assets management link around the configuration connotation,so that fixed assets can enter an orderly and reasonable use state.