摘要
为实现高校大型仪器设备的科学配置,提升资金使用效益,基于成本效益理论,运用全生命周期成本模型,构建了大型仪器设备配置分析模型,并就增强模型适用性提出建议。通过以“流式细胞仪”配置为例,将成本效益理论与全生命周期管理深度融合,突破传统经验决策局限,提出了“目标设定—成本量化—模型分析—模式选择”的配置分析路径。案例验证表明:该模型能够快速实现全生命周期成本核算,精确测算不同配置模式的成本平衡点,运算分析结果符合“高频购置、中频租赁、低频共享”的现代化配置理念;并有效提升了高校资源配置的科学性和精准度。该模型为高校大型仪器设备配置提供可量化的决策分析工具,具有较强的应用价值和推广意义。
Resource allocation in universities is a crucial foundation for supporting the core functions of teaching and scientific research,ensuring the quality of connotative development,and maximizing social benefits.How to achieve the scientific configuration of large-scale instruments and equipment and improve the efficiency of fund utilization is an important issue that universities urgently need to conduct in-depth research on.Based on the cost-benefit theory and by applying the whole-life-cycle cost model,this study constructs a configuration analysis model for large-scale instruments and equipment.Taking the configuration of“flow cytometers”as an example,the model deeply integrates the costbenefit theory with whole-life-cycle management,and proposes a configuration analysis path of“goal setting-cost quantification-model analysis-mode selection”.It verifies the configuration strategy of“high-frequency purchase,medium-frequency lease,and low-frequency sharing”and puts forward suggestions on enhancing the effectiveness of the model.This provides theoretical support and method tools for the allocation of key resources in universities,effectively improves the scientificity and accuracy of resource allocation,and has strong application value.
作者
李国平
芮雪
王春兰
陈中华
LI Guoping;RUI Xue;WANG Chunlan;CHEN Zhonghua(Department of State-owned Assets Management,Soochow University,Suzhou 215021,Jiangsu,China)
出处
《实验室研究与探索》
北大核心
2025年第11期234-238,257,共6页
Research and Exploration In Laboratory
基金
江苏高校哲学社会科学研究财务管理专项(2022SJQTZX0012)。
关键词
高校
大型仪器设备
资源配置
模型构建
成本效益理论
universities
large-scale instruments and equipment
resource allocation
model construction
costbenefit theory
作者简介
李国平(1983-),男,福建漳州人,硕士,助理研究员,现主要从事资产管理研究。Tel.:18862335339,E-mail:liguoping@suda.edu.cn。
