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Study On The Index System Of Performance Appraisal On Assets Used Of Colleges And Universities

Posted on:2014-02-09Degree:MasterType:Thesis
Country:ChinaCandidate:Y L JiangFull Text:PDF
GTID:2247330398453439Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the implementation of the strategy of rejuvenating the country throughscience and education, the construction of Chinese higher education and colleges anduniversities has been rapidly developed. But the rapid expansion of higher educationbrings an increasing burden on the state finance, national inadequate investment inhigher education is cannot satisfier the needs of colleges and universities. And at thesame time, the universities do not take advantage of the obtained resources as peoplewished, there are still many problems in the use of assets. These problems not onlymake use of university resources effectively and increase financial burden, but alsolead to social conflicts. According to the theory of performance management, it willplay a very important role on management of assets used if colleges and universitiesuse the performance appraisal index system to evaluate asset utilization timely.Therefore I believe that it is necessary to introduce performance mechanism, toprovide new means and tools for the assets used of colleges and universitiesmanagement by constructing a series of performance appraisal index system.In this paper, the colleges and universities are the public colleges and universitiesin the province, the article is based on the theory of public goods, the principal-agenttheory, the contingency theory, and will follow the principle of comprehensiveness,the principle of systemic, the principle of goal aiming, the principles of key, theprinciple of comparability, combining expert interviews to build the index systemfrom management effectiveness, the correlation of non-use, use efficiency, and at lastI will obtain7filtered secondary indicators,27filtered three-class indicators to forma integrative set of the index system of performance appraisal on assets used ofcolleges and universities. At the same time, the AHP is used to determine theweighing of each index, and to improve the index system in this paper. Finally, thepaper will discuss the deficiencies of the article, and prospect the future researchcontent.
Keywords/Search Tags:Colleges and Universities, the use of Assets, Performance Evaluation, Index System
PDF Full Text Request
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