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The Research On Performance Evaluation Of Non-operation Assets

Posted on:2009-08-10Degree:MasterType:Thesis
Country:ChinaCandidate:J Z ZhaoFull Text:PDF
GTID:2189360242492726Subject:Accounting
Abstract/Summary:PDF Full Text Request
State-owned assets fall into three classes: enterprise-operating assets, administrative assets and assets of natural resources, among which the administrative assets are generally regarded as non-operative assets. The purpose of such assets operation is to promote business development and social progress, to strengthen political power and social administration. With the deepening of China's open policy, and the gradual and orderly withdrawal of state capital from competitive industries, administrative assets are making up a larger part in the gross state assets, but without updated managing devices. Performance evaluation is always an important aspect and difficulty for non-operative assets management of public sector. In our country, the administrative assets also attached importance to the performance evaluation, but with the complexity of the environment, the more difficulty of the public management, the performance evaluation, including the methods, standards, contents, programs, does not meet the need of administrative assets management in public sector of our country. How to solve and improve performance evaluation of administrative assets management in our country problem is a significant task in the research public sector.This thesis makes deep analysis from all aspects, both in theory and in practice, into the ways of rebuilding the system of administrative assets performance evaluation in the new situation of perfecting market economy. First, This thesis puts forward the dissertation's studying train of thought, methods, content and possible fresh points on the basis of analyzing the background and significance of choosing the topic for research and making comments on the domestic and overseas results of research into evaluating non-operation assets; Second, it gives an answer to this problem, moves public products theory, principal-agent Theory, beyond property-right argument, from the economics, management and politics to the research on performance evaluation of non-operation assets. These theories have been proved the significance of the performance evaluation on performance of non-operation assets; Third, it defines performance of non-operative assets, essence, characteristics, difficulty and function and the characteristics of administrative assets, offers some native experiences and its significance to China practice in choosing the right model for the performance evaluation system of non-operation assets; Forth, based on the above analysis and illustrations, it analyses and designs the principles, aims and structures of the performance evaluation model for non-operative assets, analyses the characteristics and structures in the performance evaluation of non-operative assets of five Hunan universities, put forward measures for performance evaluation; Fifth, it analyzes the limitations of performance evaluation system of non-operative assets and expounds the research direction.
Keywords/Search Tags:Public Institution, State-owned Asset, Performance Evaluation
PDF Full Text Request
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