摘要
针对高校固定资产分类标准不统一导致的分类一致性差、资产管理效率低的问题,对比分析财政部、科技部、教育部及海关的分类标准在层级、精确度和适用性方面的差异,提出以财政部标准为基础的多源标准协调优化策略。通过实践案例,分析了各标准在高校常用分析仪器、样品制备设备、零部件及实验室家具分类中的逻辑矛盾、细类缺失和不全面之处。提出“完善分类框架、精确补充细类”的思路,依托资产信息管理平台整合多源标准数据,构建智能管理辅助系统完成多标准映射,实现资产全生命周期管理中的标准动态适配,为高校实现全面资产管理提供标准化支撑。
To address the issues of poor classification consistency and low efficiency in asset management caused by the diverse and non-uniform fixed asset classification standards in universities,this paper compares and analyzes the differences in hierarchy,precision,and applicability among the classification standards of the Ministry of Finance,the Ministry of Science and Technology,the Ministry of Education,and the Customs.An optimized strategy for coordinating multiple standards based on the Ministry of Finance’s standard is proposed.Through case analysis,the logical contradictions and deficiencies in the classification of commonly used analytical instruments,sample preparation equipment,and parts in universities under various standards,as well as the incomplete classification of laboratory furniture and the absence of some detailed categories,are revealed.The classification approach of“perfecting the classification framework+precisely supplementing detailed categories”is proposed.By integrating multi-source standard data through the asset information management platform,an intelligent management support system is constructed.AI technology is utilized to assist in classification and complete multi-standard mapping,achieving dynamic standard adaptation in the full lifecycle management of assets,and providing standardized support for comprehensive asset management in universities.
作者
张宇波
钟灿涛
何平
齐昕
ZHANG Yubo;ZHONG Cantao;HE Ping;QI Xin(The Office of Laboratory and Equipment Management,Peking University,Beijing 100871,China)
出处
《实验室研究与探索》
北大核心
2025年第8期239-243,248,共6页
Research and Exploration In Laboratory
关键词
固定资产管理
分类标准
高校仪器设备分类
高校家具分类
fixed assets management
classification standards
classification of university equipment
classification of university furniture
