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论文编号：	16125
作者编号：	2320234184
上传时间：	2026/6/8 17:07:42
中文题目：	G行政单位固定资产全生命周期管理研究
英文题目：	Research on the Full Life Cycle Management of Fixed Assets in G Administrative Institution
指导老师：	梅丹
中文关键字：	固定资产；全生命周期管理；行政单位；精细化；标准化
英文关键字：	Fixed Assets; Life Cycle Management; Administrative Unit; Precision; Standardization
中文摘要：	在宏观经济下行压力持续加大、政府“过紧日子”成为长期导向的背景下，推进行政事业单位固定资产管理从粗放式、增量式向精细化、存量盘活与价值管理并重转型，已成为提升公共资源配置效率、防范国有资产流失的关键路径。本研究基于全生命周期管理理论与公共产品理论，选取G行政单位作为典型样本，运用文献研究、案例分析与调查研究相结合的方法，系统考察了行政单位固定资产管理的现实困境与优化路径。 研究发现，尽管G行政单位以全生命周期名义开展固定资产管理，但在预算规划、采购执行、运营维护、资产处置及信息化建设等关键环节未贯通全生命周期渠道，存在预算编制科学性不足、核算口径不一致、维护响应迟缓、定期清查缺位、信息系统割裂及跨部门协作障碍等突出问题。究其根源，主要在于制度体系不完善、管理流程碎片化、权责边界模糊及技术应用滞后。 针对上述问题，本文提出应构建覆盖资产“入口”到“出口”的标准化、系统化管理机制。具体改进措施包括：购置阶段强化预算精准化、验收标准化与核算规范化；使用阶段完善制度体系化建设与维保常态化机制；处置阶段建立程序化流程与常态化清查盘点制度；信息化层面推进部门间数据互通与平台整合，构建资产管理“消化存量、控制增量、提高质量”的宏观格局。 本研究的理论价值在于将全生命周期管理理论与中国特色行政体制下的基层实践深度融合，丰富了行政事业单位固定资产管理的理论视角；实践意义在于为同类机构提供了可复制的固定资产管理创新范式，通过制度重构、技术赋能与流程再造的有机融合，推动固定资产管理模式由“静态监管”向“动态运营”升级，实现管理效能、规范程度和透明水平的全面提升，促进公共资源配置效率与治理能力的现代化转型。
英文摘要：	Under the backdrop of sustained macroeconomic downward pressure and the long-term fiscal orientation of "tightening the government's belt," advancing the transformation of fixed asset management in administrative institutions from an extensive, incremental model toward a refined approach that balances stock optimization with value-based management has become a critical pathway for enhancing the efficiency of public resource allocation and preventing the erosion of state-owned assets. Grounded in the life-cycle management theory and public goods theory, this study selects a G administrative unit as a typical case and employs a mixed-methods approach integrating literature review, case analysis, and field investigation to systematically examine the practical dilemmas and optimization pathways of fixed asset management in administrative institutions. The findings reveal that although the G administrative unit conducts fixed asset management nominally under the life-cycle framework, the management channels remain disconnected across critical stages including budget planning, procurement execution, operational maintenance, asset disposal, and information system development. Prominent deficiencies include insufficient scientific rigor in budget formulation, inconsistent accounting standards, sluggish maintenance responsiveness, absence of periodic inventory verification, fragmentation of information systems, and cross-departmental coordination barriers. The root causes primarily lie in an incomplete institutional framework, fragmented management processes, ambiguous delineation of authority and responsibility, and technological application lags. In response to these challenges, this paper proposes the construction of a standardized and systematic management mechanism covering the full trajectory from asset "entry" to "exit." Specific improvement measures encompass: strengthening budget precision, standardizing acceptance procedures, and normalizing accounting practices at the acquisition stage; institutionalizing systematic governance and routinizing maintenance mechanisms during the utilization stage; establishing procedural workflows and periodic inventory systems at the disposal stage; and advancing inter-departmental data interoperability and platform integration at the informatization level, thereby fostering a macro-level pattern of fixed asset management that "digests existing stock, controls new increments, and enhances overall quality." The theoretical contribution of this study lies in its deep integration of life-cycle management theory with grassroots practice under China's distinctive administrative system, thereby enriching the theoretical perspectives on fixed asset management in administrative institutions. Its practical significance resides in providing a replicable paradigm of management innovation for peer organizations. Through the organic fusion of institutional reconstruction, technological empowerment, and process reengineering, this study promotes the upgrading of fixed asset management from "static supervision" to "dynamic operation," achieving comprehensive improvements in management efficiency, regulatory compliance, and transparency, and ultimately facilitating the modernization of public resource allocation efficiency and governance capacity.
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