Research On Performance Evaluation Of Fixed Assets Management In Universities Based On TOPSIS

The high-efficient use and rational allocation of fixed assets in universities is the basic guarantee for daily teaching,scientific research and administrative office activities in universities.It is one of the important ways to improve the comprehensive competitiveness of universities and accelerate the modernization of education.Under the background of the fine management of state-owned assets in universities,the issue of the performance of fixed assets management in universities has attracted wide attention.How to establish and effectively implement the performance evaluation of fixed assets management in universities is an urgent issue in the daily asset management of universities in China.Based on the literature research on the performance evaluation of existing fixed assets management in universities,this study takes the new public management theory,public product theory and performance management theory as the research basis,and collects and organizes the fixed assets of a certain university from 2013 to 2017.In the basic situation,the performance evaluation index system of the fixed assets management of the internal faculties of the university with three indicators and three indicators including asset structure,asset operation and management status was constructed.The analytic hierarchy process and entropy weight method were used to determine the indicators.The weights are evaluated and analyzed by the TOPSIS method,and the countermeasures and suggestions for improving the performance of fixed assets management in universities are given,which provides an empirical basis for constructing scientific and efficient fixed assets management in universities.The results show that:(1)From the perspective of the possession of fixed assets,the total amount of fixed assets in a university shows an increasing trend;(2)From the perspective of performance evaluation indicators,the management system of a fixed asset management in a university is incomplete and the management methods are backward.(3)From the performance evaluation of fixed assets management,the performance level of fixed asset management of the school is basically on the rise,but the comprehensive level is still at the intermediate level.Finally,from the five aspects of management system,management mechanism,management concept and means,management team and improving the efficiency of use,this paper puts forward some countermeasures and suggestions to optimize the performance of fixed assets management in colleges and universities,aiming at promoting the modernization of higher education in China.