Management of fixed asset of public institutions faces challenges and opportunities brought about by transformation of intelligent digitization.Based on the theory of entrusted agency,the article first analyzes the problems existing in fixed asset management of public institutions such as infor-mation asymmetry and incentive incompatibility,then proceeds to discuss the risks facing fixed asset management in the context of intelligent digitization before suggesting as solutions strengthening con-struction of intelligent digitization,utilizing dynamic data throughout the entire process,perfecting per-formance evaluation and incentive mechanisms,promoting integration between the business and finance systems,and strengthening internal control.The study shows that public institutions should take multiple measures to promote high-quality development of fixed asset management,such as active adaptation to the tendency of intelligent digitization advancement,reshaping management modes with modern informa-tion technology and optimizing system and mechanism design,so as to lay a solid physical foundation for sustainable development.
关键词
事业单位/固定资产管理/数智化转型/管理创新
Key words
public institution/fixed asset management/transformation of intelligent digitization/managerial innovation
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