Construction And Application Of Performance Evaluation System For Fixed Asset Management In Public Institutions

In order to perform public duties,the important material base of public institutions can not be separated from the fixed assets.In recent years,as the proportion of fixed assets in public institutions has been increasing,the problems in the management of fixed assets in public institutions have become more and more obvious,for example,we pay attention to the management of budget funds but neglect the management of fixed assets,the basic work is not standardized,the business link is separated from the financial management,the allocation is not balanced,the use efficiency is low,the turnover rate of fixed assets is not high,even the phenomenon of the loss of fixed assets.In addition,the "guiding opinions on further standardizing and strengthening the management of state-owned assets in administrative institutions" issued by China clearly states that each administrative institution and its competent department should establish a performance evaluation system for the management of state-owned assets,the index should be scientific and reasonable,evaluate the management organization,personnel,assets management items,use effect,application and information,and take the result as the important basis of state-owned assets allocation.Therefore,from the perspective of Management Accounting,this paper takes the initiative to consider the establishment of a performance evaluation system for fixed asset management,combining with China’s policies and regulations,practical work,and the research results of experts and scholars in this field,more for the basic work of fixed assets management,select fixed assets management performance evaluation indicators,a total of 5 first-level indicators,15middle-level indicators,41 bottom-level indicators,and using the method of questionnaire survey,Delphi method,analytic hierarchy process to determine the weight of the indicators,the establishment of fixed assets management performance evaluation system in institutions,then the evaluation index system is applied to the performance evaluation of fixed assets management of x institution,to verify the practical maneuverability of the performance evaluation system.Finally,the paper designs some guarantee measures for how to improve the performance evaluation of fixed assets management and how to improve the effect of the application of performance evaluation index of fixed assets management.I hope that this paper,aiming at the performance evaluation index system of fixed assets management constructed by public institutions,and the construction process,can provide a practical reference for relevant public institutions,in particular,the practice of fixed assets management and performance evaluation index system construction in similar units with x institution can be used for reference and guidance.