推进高校实验室资源优化配置的财务对策探讨.doc

摘要：高校实验室是开展实验教学、科学研究和技术开发的重要场所，更是培养学生创新精神和实践能力的重要基地。近年来，随着“211工程”和“985工程”的实施，政府对高校投入不断加大，实验室资源日益丰富，设备也越来越贵重。如何管理好这些资源，推进其优化配置，成为目前亟待研究、探讨并加以解决的重要问题。本文的研究从购置源头开始，结合实验室设备整个采购、管理、报废过程的现状，对出现的一些问题进行分析研究并提出相应的对策，期望从整体上推进实验室资源的优化配置。

关键字：采购；管理；报废设备；资源优化配置；财务对策

Abstract: The laboratory of the university is an place to carry out experimental teaching、scientific research and technoloqical development. It is an important base to cultivate students’ spirit of innovative and ability of practice. In recent years , with the “ 211 Project” and “ 985 Project” putting into effect, the Government is constantly increasing input to the university. The resouces of laboratory are becoming more and more abundant and the equipments are increasingly expensive. How to manage these resources and promote optimizing resources allocation is becoming an urgent problem to study、discuss and solve. The study of this article starts from the purchase of the resources. Combining with the laboratory equipments’ status quo of the whole process which is purchase、management and discarding as useless, I analysis the problems and put forward the corresponding measures. I expect to promote optimizing resources allocation from all sides.

Key words: purchase; manage; scrap euipment；optimiz resources allocation；financial measures

　　　面对着越来越多、越来越贵重的仪器设备，各高校都意识到了如何管理好以及最大限度的使用这些仪器设备已成为首要任务。虽然高校的实验室资源无法像工厂一样直接产生利润和价值，但我们可以尽量降低设备的采购、管理、维修成本，减少资金流失，从而使资源得到合理配置，间接产生一定的价值。推进实验室资源优化配置有利于加大资金利用率，是提高高校办学水平和办学效益的重要手段。因此如何有效地推进实验室资源优化配置工作，无疑成为了当前亟待研究并加以解决的重要问题。