Research On Construction And Application Of Post-evaluation System Of Fixed Assets Investment Projects Of Military Enterprises

Post-evaluation on investment projects of fixed assets is a kind of systematic andobjective analysis and assessment pointed to projects that have been completed, assuring theimplementation degree of the project itself target, purpose, effect and benefit. The informationprovided by the post-evaluation will help investor and project legal person raise the level ofdecision-making and management, use the finite resources better and improve investmentbenefit. Because of strong planning, policy, pertinence and continuity, fixed assets investmentof military enterprise is a sort of special investment channel. Compared with generalconstruction projects, there is a big difference between them. The military enterprise projectsnot only have more variable benefit, bigger influence, but also are elusive and long-term. So,in a certain period of time, it is difficult to assess their full impact directly. Currently, duringthe process of military enterprise’s investment project on fixed assets, there is rare evaluationaimed at the impact and sustainability of the finished project, and the lack of applied researchabout comprehensive method of post-evaluation pointed to the military enterprise’s fixedassets projects needs to be solved.This thesis, firstly, combs the management system of the fixed assets investment projectsof military enterprise, analyzes its management system of post-evaluation, dissects itssituation of management and post-evaluation and sums up the main current problems.Secondly, through analyzing its basic target, thought and principle, the overall framework offixed assets investment projects of military enterprise will be built, also a comprehensiveassessment model based on AHP-fuzzy comprehensive evaluation of post-evaluation onmilitary company’s fixed assets investment projects, too. Thirdly, this paper will analyze thegeneral operating procedure and main content about technical, financial, influential andsustainability evaluation subsystem of military enterprise’s fixed assets investment projects,especially analyze the different evaluation subsystem of the assessment index system, indexweight and the judging standard. Finally, typical cases are given to carry out the empiricalresearch, expound the steps of the post-evaluation system on military enterprise’s fixed assetsinvestment projects, verify it is scientific and operable, and put forward related suggest onpost-evaluation of military enterprise’s fixed assets projects.