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Research On Performance Evaluation Of State-owned Assets Management In Public Institutions

Posted on:2021-05-13Degree:MasterType:Thesis
Country:ChinaCandidate:K QianFull Text:PDF
GTID:2439330623465566Subject:Accounting
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State-owned assets are an important material foundation for the state to export public services to the people,and it is also a fundamental guarantee for maintaining the normal operation of public institutions.It plays an important role in promoting the development of the national economy.At present,China has maintained a total of 33.5 trillion state-owned assets and has been continuously growing.However,how the continuously increasing state-owned assets can play its role of serving the society has not yet been measured.Therefore,the speed of promoting the state-owned asset management performance evaluation system Imperative.In the report of the 18 th National Congress of the CPC,it was emphasized: "It is necessary to improve various management performance evaluation systems related to state-owned assets,and to explore performance evaluation models,so that the evaluation indicators are more targeted and guided." The report of the 19 th National Congress of the Communist Party of China highlighted the need to optimize and improve the management system of various state-owned assets,to achieve the full implementation of performance management,and to clarify new requirements for the construction of the government performance evaluation system.In addition,in relevant policy documents,the Ministry of Finance also frequently mentioned: "For state-owned assets management,financial departments at all levels,competent institutions and administrative institutions need to perform performance evaluations and build scientific evaluation index systems."Performance evaluation of budget management and performance evaluation of fiscal expenditure have now achieved some research and practical results.As an extended area,performance evaluation of state-owned asset management has gradually been valued by the theoretical and practical circles.As the public service functions of public institutions can fulfill the material foundation required,performance evaluation of the state-owned assets management of public institutions can improve the level of asset management,achieve higher management performance,and finally achieve the public institutions to provide high-quality public services required by society.The purpose of the service.However,according to the existing practice results,the evaluation of state-owned asset management performance still has problems such as unclear evaluation subjects,incomplete indicator systems,unclear evaluation targets,and lack of evaluation accountability mechanisms.In-depth research and analysis of performance evaluation of state-owned asset management can make the asset structure and asset allocation more scientific and improve the efficiency of the use of state-owned assets;help to standardize and improve the state-owned asset management mechanism,and allow state-owned assets to be purchased,inspected,The daily use management to management performance evaluation forms a complete logical chain;it can also clarify the ownership of assets,ensure the safety of state-owned assets,and reduce the loss of state-owned assets.Therefore,this paper uses this as a starting point and builds a model around the performance evaluation of state-owned assets management.The main contents of this article are as follows: First,the domestic and foreign literature is combed.Relying on relevant theories,the principal-agent relationship and property rights characteristics of the state-owned assets of public institutions are analyzed.Second,make an in-depth analysis of the current state of performance evaluation of state-owned assets management in public institutions.It is found that there are problems such as insufficient evaluation system,large differences in evaluation indicators,and insufficient application of evaluation results.Third,based on the state-owned assets management status of public institutions,in the performance evaluation of public institutions' state-owned assets,an analytic hierarchy process was used to design key indicators,including asset operation efficiency and asset protection level.The weights of indicators are clarified,and corresponding models are established.Fourth,through relevant data calculation and case analysis,combined with the asset management status and financial data of Institute D,the asset management performance of Institute D is analyzed,and the performance evaluation indicators are scored to obtain the performance of the institution.The total score is 81.81,and then the effects and deficiencies of its management are summarized.Finally,it summarizes the research and puts forward relevant suggestions and countermeasures to improve the performance evaluation of state-owned assets management of public institutions,such as improving the state-owned asset management mechanism,promoting the combination of asset budgeting and financial management,and establishing state-owned asset management performance evaluation.Mechanism,etc.This research has built a corresponding performance evaluation index system around the state-owned asset management of public institutions,and used a case for verification analysis to provide theoretical support for such scientific research-type public institutions to perform state-owned asset management performance evaluation.
Keywords/Search Tags:public institutions, performance evaluation, state-owned assets management
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