Research On The Management Of University Institutional State-owned Assets Based On Performance Evaluation

With the continuous increase of state financial investment in education,the university state-owned assets have grown rapidly.How to effectively manage,distribute and utilize these assets has become an important task of the competent departments.Strengthening and improving the management of university state-owned assets is of great significance for preventing the loss of state-owned assets,ensuring the preservation and appreciation of stateowned assets,promoting the rational and effective use of state-owned assets,improving the economic and social benefits of the use of state-owned assets,and accelerating the development of universities.In recent years,the concept of performance has been gradually introduced into various fields of China's financial management,and lots of progress have been made.However,in the practice of university state-owned assets management,the concept is still immature and needs to be further explored.How to evaluate the performance of the use of state-owned assets is a focus and difficult point in the management of university state-owned assets.Proactively introducing and studying the performance evaluation of university state-owned assets management can effectively promote breakthroughs in the management and achieve public financial management goals.Based on the 2015 statistics from the Compilation of Basic Conditions of the Higher Education Institutions Directly Affiliated to the Ministry of Education and the Report of Stateowned Assets on Final Accounts,this paper covers six major aspects in terms of university's overall assets,current assets,fixed assets,construction in progress,foreign investment and intangible assets.This paper comprehensively analyzes the quantity,value,structure and distribution of the stock assets of universities directly affiliated to the Ministry of Education,and focuses on building a three-level index system that reflects the security level,management level and operational level of institutional state-owned assets.On this basis,this paper also evaluates the performance of the management of institutional state-owned assets of universities.The paper expounds the scope and characteristics of the institutional state-owned assets of universities,and launches statistical analysis in terms of overall assets,current assets,fixed assets,construction in progress and foreign investment of universities directly affiliated to the Ministry of Education.The current problems and underlying reasons in the management of university state-owned assets are also studied deeply.This paper systematically analyzes the performance evaluation and performance index system of foreign university asset management,and the historical development of economic efficiency evaluation of domestic universities based on financial management,as well as the development of university state-owned asset management and the application of performance evaluation method.In particular,the paper introduces the performance management theory to evaluate the status of institutional state-owned asset management in universities directly affiliated to the Ministry of Education.The paper takes universities directly affiliated to the Ministry of Education as a sample,incorporates public information of institutional state-owned asset,and establishes a three-level index system that reflects the security level,management level and operational level of university institutional state-owned assets.Based on the 2015 statistics related to asset management of the universities directly affiliated to the Ministry of Education,the paper constructs a nonlinear comprehensive evaluation model to evaluate of the performance of the institutional state-owned asset of universities directly affiliated to the Ministry of Education.Finally,based on the analysis of the current condition and the results of asset management performance evaluation,the paper proposes reform measures for the management of university institutional state-owned assets in China from the two perspectives of government competent departments and universities themselves.