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Research On The Performance Evaluation Of State-Owned Assets Management In Institutions

Posted on:2019-04-11Degree:MasterType:Thesis
Country:ChinaCandidate:S Y SongFull Text:PDF
GTID:2439330545990802Subject:Accounting
Abstract/Summary:PDF Full Text Request
State-owned assets are an important guarantee for the operation of public institutions.They are important material foundations for the provision of public services by the state and play an important role in the development of the national economy.The evaluation of state-owned assets management performance helps to improve the use efficiency of state-owned assets in institutions,and forms a reversal mechanism to regulate the management of state-owned assets.The "Nineteenth Congress" pointed out that it is necessary to improve various types of state-owned asset management systems,fully implement performance management,and put forward new requirements for establishing government performance evaluation.The evaluation of the state-owned asset management performance of public institutions is of great significance to the management of state-owned assets of institutions.First,we can increase the efficiency of using state-owned assets in public institutions and make assets allocation and asset structure more rational and scientific.Second,it is conducive to forming a reversal mechanism that regulates the management of state-owned assets,standardizing management agency settings,asset purchase budgets,and day-to-day management of assets,and realizes closed-loop management of state-owned assets from asset acquisition,day-to-day management to management performance evaluation.Third,it helps to ensure the safety of state-owned assets,rationally define ownership of property rights,and reduce the loss of state-owned assets.Therefore,all institutions should start managing state-owned assets with management performance and establish a sound performance evaluation system for state-owned asset management.The main content of this article includes:First,sort out domestic and foreign literature,analyze the ownership characteristics of state-owned assets in public institutions based on property rights theory,and analyze the principal-agent relationship in the state-owned assets management of public institutions based on principal-agent theory.Asset management performance evaluation can define the asset management entity's responsibility for asset management,relieve the fiduciary responsibility,and help establish a sound modern financial system.Second,it analyzes the status quo of the state-ownedassets management performance evaluation of institutions.It is found that there are problems such as incomplete performance evaluation mechanism,imperfect evaluation indicators and evaluation system,and lack of practical application of performance.Third,according to the current status of state-owned asset management in public institutions,the content of the performance evaluation system to be designed this time mainly includes the contents of asset management performance and development planning,the use of fiscal funds,asset allocation,asset management,and asset operation.The AHP was adopted to design key indicators for the performance evaluation of state-owned assets in public institutions,and the weights of performance evaluation indicators were determined.A set of feasible state-owned assets performance evaluation system for public institutions was established.Fourth,through questionnaire survey and case analysis,the survey questionnaire was designed to analyze the status quo of state-owned assets management performance evaluation of the XX Municipal Hydrology Bureau;combined with the financial data and asset management status of the institution,and conducted asset management performance analysis,using experts The appraisal method scores the performance appraisal index of the unit and draws a 63.60 total score for the performance appraisal of the institution,and gives corresponding countermeasures and suggestions.At the same time,it is proposed that the state-owned assets system of public institutions should be improved,the accounting system of public institutions should be improved,the accountability mechanism for performance should be established,and the performance evaluation information system should be perfected in order to improve the level of management performance evaluation.This paper establishes a set of performance evaluation index system for state-owned asset management in public institutions,constructs a performance framework for state-owned asset management,and provides suggestions for further improving the management of state-owned assets,providing an implementation plan for public institutions to carry out state-owned asset management performance evaluation.
Keywords/Search Tags:Public institutions, State-owned asset management, Performance evaluation of state-owned asset management, Performance evaluation
PDF Full Text Request
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