高校资产使用绩效评价指标体系构建研究

发布时间：2018-09-03 09:03

【摘要】：随着科教兴国战略的实施，我国高等教育和高等学校的建设得到了突飞猛进的发展。但是高速扩张的高校教育给国家财政带来的是越来越重的负担，国家对高教的投入越来越不能满足高校的需求。与之相对应的是，目前高校对已获取资源的利用并未做到尽如人意，其对资产的使用还存在诸多问题。这些问题不仅使高校资源得不到有效利用，加重财政负担，同时还会引发社会矛盾。根据绩效管理理论，对高校运用绩效指标体系及时评价资产使用情况将会对资产使用的管理有很重要的作用。因而有必要引入绩效机制，通过构建一系列的绩效评价指标体系，为管理高校资产使用提供新的手段和工具。本文研究的高校为省内公立高校，，文章以公共产品理论、委托——代理理论和权变理论为基础，在遵循全面性原则、系统性原则、以目标为中心的原则、关键性原则和可比性原则的条件下，结合专家访谈法，从管理有效性、非使用相关性和使用效益性三个层面进行了指标设计，经过筛选获得了7个二级指标、27个三级指标，形成了一套综合的高校资产使用绩效评价指标体系。与此同时，本文还采用了层次分析法确定各指标的权重，以完善该指标体系。最后本文论述了指标设计的不足之处，并对未来的研究内容进行了展望。
[Abstract]:With the implementation of the strategy of rejuvenating the country through science and education, the construction of higher education and institutions of higher learning has developed by leaps and bounds. But the rapidly expanding university education brings more and more heavy burden to the national finance, and the country's investment in higher education is more and more unable to meet the demand of colleges and universities. Correspondingly, the utilization of acquired resources in colleges and universities is not satisfactory at present, and there are still many problems in the use of assets. These problems not only make the resources of colleges and universities not be used effectively and increase the financial burden, but also lead to social contradictions. According to the theory of performance management, it will play an important role in the management of asset use to evaluate the use of assets in time by using the performance index system in colleges and universities. Therefore, it is necessary to introduce the performance mechanism, through the construction of a series of performance evaluation index system, to provide a new means and tools for the management of university assets. The universities studied in this paper are public universities in the province. Based on the theory of public goods, principal-agent theory and contingency theory, the thesis follows the principles of comprehensiveness, systematicness, and goal-centered. Under the condition of key principle and comparability principle, combined with the method of expert interview, the index design was carried out from three aspects of management effectiveness, non-use relevance and utility benefit. Through screening, 7 secondary indicators and 27 third-level indicators were obtained. A set of comprehensive performance evaluation index system of asset use in colleges and universities has been formed. At the same time, AHP is used to determine the weight of each index to perfect the index system. Finally, this paper discusses the shortcomings of index design, and prospects for future research.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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