广东高校国有资产管理绩效评价体系构建研究

发布时间：2018-03-01 02:18

本文关键词： 广东高校国有资产管理绩效评价体系　出处：《华南理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：伴随着我国经济的高速发展和大学教育改革的深入开展，各大高等院校正日益面临着各种激烈的竞争，变化多端的市场环境和复杂的社会环境。高校在不断扩招，扩大学校规模的基础上，，存在着诸多难以预测与不可控制的因素，加上缺乏合理的制度约束导致各大高校存在过度举债、大兴基建以及资产重复购置和处于闲置状态等一系列问题。从而为高校爆发财务与资产管理风险，埋下了祸源。随着2007年3月份吉林大学在该校网站发出《关于召开征集解决学校财务困难建议座谈会的通知》，以及随后被曝光的30亿债务规模，导致吉林大学在2008年以后陷入严重的财务危机，难以自拔。此次事件引发了教育部与党中央的高度关注和重视，同时也揭开了全国各大高校在财务管理和国有资产管理方面所存在问题的面纱。本文的选题来源于广东省财政厅和教育厅招标的重点科研项目《广东高校财务管理及国有资产管理问题研究》的子课题。希望通过问卷和实地调研访谈的形式摸清广东省内各大高校国有资产管理的现状以及存在的问题。并通过构建绩效评价体系，对各高校国有资产管理现状进行综合评价。以评价作为工具，发现被评价高校在国有资产管理中的优秀之处并找出管理中存在的不足，让被评价对象能够做到取长补短，不断完善自身的国有资产管理。本文主要分为五个部门，第一章主要分析了国内外关于高校国有资产管理以及绩效评价方面的现状，提出本文的研究目的和主要内容，并给出主要研究方法以及相应的技术路线图。第二章以问卷调研和实地访谈的形式分析了广东省各高校在国有资产管理方面的现状和存在的问题，并提出了引入绩效评价的必要性。第三章构建了广东高校国有资产管理绩效评价指标体系。第四章在模糊评价的基础上，通过引入层次分析法、标杆法和三角模糊函数法，构建了一个多层次的模糊综合评价模型。第五章遵循理论结合实际的研究思路，选择广东省S大学作为评价对象，运用之前建立的评价体系对S大学进行国有资产管理绩效评价，发现S大学在国有资产管理方面的优秀之处以及存在的问题，并给出了一些宏观上的管理建议。
[Abstract]:With the rapid development of our economy and the deepening of the reform of university education, colleges and universities are increasingly facing a variety of fierce competition, changing market environment and complex social environment. On the basis of enlarging the scale of schools, there are many factors which are difficult to predict and cannot be controlled, and the lack of reasonable institutional constraints leads to excessive borrowing in colleges and universities. Daxing Capital Construction, repeated acquisition and idle state of assets are a series of problems. Thus, financial and asset management risks arise in colleges and universities. With Jilin University issuing a notice on March 2007 on the university's website to convene a symposium on soliciting proposals to solve the financial difficulties of the school, and the subsequent exposure of the 3 billion debt scale, After 2008, Jilin University fell into a serious financial crisis, which made it difficult to extricate itself. This incident has aroused great concern and attention from the Ministry of Education and the CPC Central Committee. At the same time, it also reveals the problems in financial management and state-owned assets management. This paper comes from the subtopic of the key scientific research project "Financial Management and State-Owned assets Management in Guangdong University", which is invited by the Finance Department of Guangdong Province and the Education Department. It is hoped that the form of questionnaire and field investigation and interview will be adopted. To find out the current situation and existing problems of state-owned assets management in various universities and colleges in Guangdong Province, and to establish a performance evaluation system, This paper makes a comprehensive evaluation of the current situation of state-owned assets management in colleges and universities. By using evaluation as a tool, it finds out the excellence of the evaluated colleges and universities in the management of state-owned assets and finds out the deficiencies in the management, so that the evaluated objects can make up for each other's weaknesses. We will constantly improve our own management of state-owned assets. This paper is divided into five departments. The first chapter mainly analyzes the current situation of state-owned assets management and performance evaluation at home and abroad, and puts forward the purpose and main content of this paper. The second chapter analyzes the current situation and existing problems of state-owned assets management in colleges and universities in Guangdong Province in the form of questionnaire investigation and field interviews. The third chapter constructs the performance evaluation index system of state-owned assets management in Guangdong colleges and universities. Chapter 4th, based on fuzzy evaluation, introduces AHP, benchmarking method and triangular fuzzy function method. A multi-level fuzzy comprehensive evaluation model is constructed. Chapter 5th follows the theoretical and practical research ideas and selects S University of Guangdong Province as the evaluation object. This paper uses the evaluation system established before to evaluate the performance of state-owned assets management in S University, finds out the outstanding points and existing problems of S University in the management of state-owned assets, and gives some macroscopic management suggestions.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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