Construction And Application On Financial Performance Evaluation Index System Of State-owned Assets In Shaanxi Provincial Universities

Colleges and universities are the most important places to cultivate advanced talents and develop innovative technology level. The state-owned assets in colleges and universities are the important material base and guarantee where the school engaged in teaching, scientific research, production and operation and other various aspects work. Its management efficiency directly affects not only the teaching quality in colleges and universities, also affects independent research and de velopment production efficiency. With college enrollment scales expand growing, the state-owned assets in institutions of higher education which is considered to public goods gradually show the resource scarcity. Therefore it is necessary to improve the efficiency and management of state-owned assets in institutions of higher educatio n benefits, to maintain the security and integrity of state-owned assets, to build the scientific and reasonable performance evaluation system of state-owned assets in institutions of higher education.This paper builds a financial performance evaluation s ystem of Shaanxi provincial institutions of higher education from financial perspective, which takes the Shaanxi provincial colleges and universities as the research object, and bases on principal-agent theory and public-goods theory. System structure contains asset scale, asset management, and asset quality comprehensive performance, and then selects 24 indicators to evaluate financial performance of Shaanxi provincial state-owned assets in colleges and universities, following by the objectivity and scientific rationality, the principle of comparability, and the principle of systemic. This paper uses the balance-sheets, the statement of revenues and expenditures, and other financial data in two years of a Shaanxi provincial university. It reveals the problems existing in the management of the state-owned assets in institutions of higher education, which uses the analytic hierarchy process(AHP) to determine all levels of index weight, compares and analyzes the differences between the actual value and the standard values. Thus it is targeted to put forward the improvement opinions and suggestions. This paper concluded that: S haanxi provincial colleges and universities build reasonable assets structure. The assets profit ability indexes, opera ting ability indexes, talent training performance indicators, scientific research outlays performance indicators are significant indexes of the financial performance evaluation system of state-owned assets in Shaanxi provincial universities. Provincial colleges and universities should take aim of paying reasonable continuous attention to the four aspects’ financial performance of state-owned assets in institutions. In order to achieve the following goals: realizes the value of state-owned assets, maintains the security and integral of state-owned assets, benefits maximally in scientific research and talent training.