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Research On Management Performance Evaluation Of State-owned Assets Of Administrative Units In China

Posted on:2015-02-18Degree:MasterType:Thesis
Country:ChinaCandidate:J J WangFull Text:PDF
GTID:2269330428965287Subject:Accounting
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With the rapid development of our country’s economy, the social demand for public products and public services is increased, the proportion of the administrative units’ state-owned assets in the total social assets increased significantly. However, for a long time, under the guidance of "pay more attention to budget but light assets management", the state-owned assets of the administrative units is far from enough attention. The phenomena of uneven asset allocation, low efficiency and non-standard disposal occur frequently. And the particularity of the "public property" led administrative units to the poor assets management consciousness and initiative, and the poor enforcement of the standards system. Therefore, to introduce the concept of performance in the management of state-owned assets in administrative units and to construct management performance evaluation system for China’s state-owned assets become a necessary means of the state-owned assets management.This article adopts the method of combining normative research and empirical research, and takes the public product theory, property rights theory, principal-agent theory, and economic efficiency theory and the theory of performance budgeting as theoretical basis, based on the present situation of the administrative units state-owned assets management performance evaluation of our country, analyzes in detail the problems existing in the management performance evaluation. Then, taking the case of the prison system in Shandong province, using the analytic hierarchy process, it builds a set of corresponding performance evaluation index system, and collects the data to analyze, and points out the experience and the disadvantages of the state-owned assets management in administrative units. In order to improve the performance management of state-owned assets, the end of this article puts forward a complete set of suggestions for the management of the administrative units’ state-owned assets.
Keywords/Search Tags:Administrative Units, State-owned Assets, Performance Evaluation
PDF Full Text Request
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