军口863项目固定资产采购决策与动态评估研究
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摘要
863计划属于我国最高层次的科研计划之一,863计划的军口部分与我国军队和国防建设有密切关系,也和国民经济的发展密切相关,如何从制度层面保证军口863计划投入的巨额资金的实施效益及特定目标的实现,是一个具有重大理论价值与实际意义的问题。
论文首先从军口863项目固定资产的管理现状和科研机构的相关政策和管理制度的变革两个方面分析了军口863项目固定资产管理模式变革的必要性和迫切性,提出了军口863项目固定资产的一体化管理模式,并分析了实施一体化管理的原则、任务和重点要解决的几个问题:(1)建立专门的军口863项目固定资产管理机构;(2)建立固定资产投资制度;(3)建立固定资产评估制度。
其二,根据军口863项目的特点,应用虚拟组织理论,分析了军口863项目组织制度的现状和传统科研组织面临的挑战,提出了军口863项目新的组织制度——虚拟合同研发组织。在此基础上,建立了从军口863资产管理中心——虚拟核心组织的资产管理中心——虚拟项目小组的相应资产管理部门的固定资产的三级资产管理机构。明确了一体化管理模式下军口863固定资产管理中心的管理重点为采购决策与动态评估。
其三,展开了军口863项目固定资产的投资管理的研究,重点分析了固定资产的预审和固定资产的采购。借鉴招标的国内外现状及经验,分析了对军口863项目设备实施招标采购的必要性和意义,提出了采取公开招标的两阶段招标方式的具体招标流程;应用博弈论,分析了招投标过程固定资产管理中心和供应商之间的博弈关系,建立了招标的激励模型。
其四,根据目前常用的评标方法,结合军口863项目固定资产招标采购的特殊背景和用途,提出了适于军口863项目设备招标采购的综合评标法。基于多属性决策理论、区间数理论和熵理论建立了综合评标模型;针对熵权确定的非线性优化模型,提出了一种改进的对偶算法,证明了该算法具有局部Q—超线性收敛性,并验证了该算法在实际运算中的有效性。
其五,分析了军口863项目固定资产的产权和经营等环节的特点,论述了动态评估在固定资产产权转让、出租和处置等重大决策中的作用。针对现有的国内外评估方法在军口863项目固定资产评估中的不足,给出了符合军口863项目特点的固定资产的重置成本与广义成新率的确定方法;基于多属性决策理论、层次分析法和模糊数学理论建立了确定广义成新率的多级模糊评价模型。
最后,对全文进行总结,并提出了需要进一步研究的问题。
Plan 863 is one of the topmost plans of scientific research. The military part of Plan 863 is closely related to the construction of the army and national defense, as well as to the development of the social economy in China. It’s an issue with both theoretical and practical significance to institutionally assure that the large sum of capital allocated according to Plan 863 can actualize its implementary benefit and given object.
Firstly, the necessity and urgency of management pattern transforming for fixed assets belonging to Plan 863 military projects are analyzed from two aspects. One is the managing actuality of the fixed assets and the relevant strategies of the scientific research institution. The other is the transformation of management system. The integrative management pattern for fixed assets belonging to Plan 863 military projects is proposed in this paper. Then, the principal and the mission of integrative management pattern are analyzed. And the following 4 issues need to be settled preferentially are discussed in the paper: (1)Organize special managing institution for fixed assets belonging to Plan 863 military projects; (2)Set investing regulation for fixed assets; (3) Set estimating regulation for fixed assets.
Secondly, according to the characteristics of Plan 863 military projects, the actuality of organizing system and the challenges, which traditional scientific research institutions are facing to, are analyzed based on virtual organizing theory. And virtual contract researching organization is proposed as a new organizing system of Plan 863 military projects. Then three levels of the fixed assets managing organizations are established such as assets managing center of Plan 863 military projects, assets managing center of virtual coral organization and assets managing section of virtual project group. Investing decision-makings and dynamic estimation are specialized as the managing emphases of the fixed assets managing center under the integrative management pattern of Plan 863 military projects.
Thirdly, the research on investing management of fixed assets belonging to Plan 863 military projects are carried out. Pre-audit and purchase of the fixed assets are analyzed preferentially. The necessity and significance of bidding for equipments belonging to Plan 863 military projects are discussed with reference to the actuality and experiences in both domestic and overseas bids. And the specified bidding flows of the two-step bidding mode are presented for the bids in public. Based on game theory, the gaming relationship between fixed assets managing center and suppliers during the bidding process is analyzed, and the incentive model for bids is created.
Fourthly, combining with the special background and purpose of the bidding for fixed assets belonging to Plan 863 military projects, a comprehensive bid-estimating method is proposed based on common bid-estimating methods. The comprehensive bid-estimating model is created based on multiple attributes decision-making theory, interval numbers theory and entropy theory. Aiming at the non-linear optimizing model, an improved dual arithmetic is proposed. In addition, the local Q-ultra-linear convergence and the validity in practical calculation of the arithmetic are testified.
Fifthly, the characteristics of property right and operation for fixed assets belonging to Plan 863 military projects are discussed. The function of dynamic estimating is dissertated when important decisions, such as the property right concession, the lease and disposal of the fixed assets, are made. Aiming at the shortage of the existing estimating methods, the method to figure out the replacement cost and generalized residue ratio is presented for fixed assets belonging to Plan 863 military projects. Multi-level fuzzy estimation model is created to figure out the generalized residue ratio based on multiple attributes decision-making theory, analytic hierarchy process and fuzzy mathematics theory. Finally, an overview of this dissertation is generalized besides indicating the promising research fields.
论文首先从军口863项目固定资产的管理现状和科研机构的相关政策和管理制度的变革两个方面分析了军口863项目固定资产管理模式变革的必要性和迫切性,提出了军口863项目固定资产的一体化管理模式,并分析了实施一体化管理的原则、任务和重点要解决的几个问题:(1)建立专门的军口863项目固定资产管理机构;(2)建立固定资产投资制度;(3)建立固定资产评估制度。
其二,根据军口863项目的特点,应用虚拟组织理论,分析了军口863项目组织制度的现状和传统科研组织面临的挑战,提出了军口863项目新的组织制度——虚拟合同研发组织。在此基础上,建立了从军口863资产管理中心——虚拟核心组织的资产管理中心——虚拟项目小组的相应资产管理部门的固定资产的三级资产管理机构。明确了一体化管理模式下军口863固定资产管理中心的管理重点为采购决策与动态评估。
其三,展开了军口863项目固定资产的投资管理的研究,重点分析了固定资产的预审和固定资产的采购。借鉴招标的国内外现状及经验,分析了对军口863项目设备实施招标采购的必要性和意义,提出了采取公开招标的两阶段招标方式的具体招标流程;应用博弈论,分析了招投标过程固定资产管理中心和供应商之间的博弈关系,建立了招标的激励模型。
其四,根据目前常用的评标方法,结合军口863项目固定资产招标采购的特殊背景和用途,提出了适于军口863项目设备招标采购的综合评标法。基于多属性决策理论、区间数理论和熵理论建立了综合评标模型;针对熵权确定的非线性优化模型,提出了一种改进的对偶算法,证明了该算法具有局部Q—超线性收敛性,并验证了该算法在实际运算中的有效性。
其五,分析了军口863项目固定资产的产权和经营等环节的特点,论述了动态评估在固定资产产权转让、出租和处置等重大决策中的作用。针对现有的国内外评估方法在军口863项目固定资产评估中的不足,给出了符合军口863项目特点的固定资产的重置成本与广义成新率的确定方法;基于多属性决策理论、层次分析法和模糊数学理论建立了确定广义成新率的多级模糊评价模型。
最后,对全文进行总结,并提出了需要进一步研究的问题。
Plan 863 is one of the topmost plans of scientific research. The military part of Plan 863 is closely related to the construction of the army and national defense, as well as to the development of the social economy in China. It’s an issue with both theoretical and practical significance to institutionally assure that the large sum of capital allocated according to Plan 863 can actualize its implementary benefit and given object.
Firstly, the necessity and urgency of management pattern transforming for fixed assets belonging to Plan 863 military projects are analyzed from two aspects. One is the managing actuality of the fixed assets and the relevant strategies of the scientific research institution. The other is the transformation of management system. The integrative management pattern for fixed assets belonging to Plan 863 military projects is proposed in this paper. Then, the principal and the mission of integrative management pattern are analyzed. And the following 4 issues need to be settled preferentially are discussed in the paper: (1)Organize special managing institution for fixed assets belonging to Plan 863 military projects; (2)Set investing regulation for fixed assets; (3) Set estimating regulation for fixed assets.
Secondly, according to the characteristics of Plan 863 military projects, the actuality of organizing system and the challenges, which traditional scientific research institutions are facing to, are analyzed based on virtual organizing theory. And virtual contract researching organization is proposed as a new organizing system of Plan 863 military projects. Then three levels of the fixed assets managing organizations are established such as assets managing center of Plan 863 military projects, assets managing center of virtual coral organization and assets managing section of virtual project group. Investing decision-makings and dynamic estimation are specialized as the managing emphases of the fixed assets managing center under the integrative management pattern of Plan 863 military projects.
Thirdly, the research on investing management of fixed assets belonging to Plan 863 military projects are carried out. Pre-audit and purchase of the fixed assets are analyzed preferentially. The necessity and significance of bidding for equipments belonging to Plan 863 military projects are discussed with reference to the actuality and experiences in both domestic and overseas bids. And the specified bidding flows of the two-step bidding mode are presented for the bids in public. Based on game theory, the gaming relationship between fixed assets managing center and suppliers during the bidding process is analyzed, and the incentive model for bids is created.
Fourthly, combining with the special background and purpose of the bidding for fixed assets belonging to Plan 863 military projects, a comprehensive bid-estimating method is proposed based on common bid-estimating methods. The comprehensive bid-estimating model is created based on multiple attributes decision-making theory, interval numbers theory and entropy theory. Aiming at the non-linear optimizing model, an improved dual arithmetic is proposed. In addition, the local Q-ultra-linear convergence and the validity in practical calculation of the arithmetic are testified.
Fifthly, the characteristics of property right and operation for fixed assets belonging to Plan 863 military projects are discussed. The function of dynamic estimating is dissertated when important decisions, such as the property right concession, the lease and disposal of the fixed assets, are made. Aiming at the shortage of the existing estimating methods, the method to figure out the replacement cost and generalized residue ratio is presented for fixed assets belonging to Plan 863 military projects. Multi-level fuzzy estimation model is created to figure out the generalized residue ratio based on multiple attributes decision-making theory, analytic hierarchy process and fuzzy mathematics theory. Finally, an overview of this dissertation is generalized besides indicating the promising research fields.
引文
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