Performance Evaluation Of Government Administrative State-owned Assets Management Research

The state-owned assets of administrative units and institutions with operating state-owned assets,resource state-owned assets and financial state-owned assets constitute the complete system of the state-owned assets in China.For a long time, our government has paying more attention to the operating state-owned assets, whether its’scale or growth rate far exceeds the state-owned assets of administrative units and institutions. Under the guidance of "pay more attention to budget but light assets management", compared with the budget management, the management of state-owned assets of administrative units and institutions is far from enough attention. However, as China’s economic and social development and national financial resources increases, the social public demands to the public products and the public services also will be in constant growth, all levels of government will enlarge the input to public utilities. Corresponding with this, the scale of the state-owned assets of administrative units and institutions will growth.continuously. With the constantly improving and improvement of China’s market economy, the government has gradually quit from the competitive areas, Chinese state-owned assets of administrative units and institutions particularly institutions’ state-owned assets will show a rapid growth trend over the next five to10years, even more than the operating state-owned.Then,how to allocate,use and manage this huge state-owned assets relating the public interests become an arduous and urgent task of all levels of government.In2006,"two orders"from MOF pushed the state-owned assets of administrative units and institutions management to a new stage. Then from the central to local levels have increased the attention to the state-owned assets of administrative units and institutions management, and formulated a series of specific systems and methods for all aspects of asset management, which improved management efficiency and the quality.However, the special "public property"nature of the state-owned assets led to the poor management enthusiasm, initiative and sense of responsibility, and the low enforcement of the relative law or policies. In short, under the existing system and mode of thinking, an attempt to rely only on the self-management is difficult to achieve the fundamental state-owned asset management objective. So, to introduce the concept of performance management and explore performance evaluation mechanism for China’s state-owned assets as soon as possible becomes the most effective means for the state-owned asset management breakthrough and public financial management to achieve the objective.This article takes the principal-agent theory,the public finance theory, the property rights theory,the performance budgeting theory,the new public management theory,customer service theory as guide,based on the existing institutional mechanisms and legal framework,analysis the management status(for example"unclear assets situation,irrational structure,unfair occupied, low operating efficiency")and the main obstacles or resistance of the state-owned assets management performance evaluation. Under the analysis of domestic and international practices and experiences, comprehensively discusses the features, importance and feasibility of Chinese performance evaluation, the basic principles and methods of the index selection, initially built an efficient and comprehensive state-owned assets management performance evaluation system, which have several evaluation bodies, both have the annual and multi-year evaluation, carried by perfect index system, protected by standardized evaluation mechanisms and processes.At the same time, this article is always in line with the principle of adhereing"performance concept" to infiltrate the whole process of the state-ow ned asset management,in accordance with the differences in design ideas, compatible with the above-mentioned state-owned assets management performance evaluation system, the classification of the evaluation index system,then targets to improve asset management performance level and public goods and services providing abilities.In order to ensure the performance evaluation progresses and implements smoothly,the paper also proposed to improve the legal system,build a unified organizational structure,promote the development and the introduction of the Government accounting Standards,implement the administrative state-owned capital budget system,establish a strict performance accountability mechanisms and structures,build information platform,etc as supporting reform.