The Research On The Performance Evaluation System Of The University Operating Asset Management

Universities operating assets are an important part of university state-owned assets.It has an important significance for universities to strengthen the effective management of operating assets in revitalizing the stock assets, and making up the shortage of funds,and promoting the transformation of the scientific and technological achievements, and strengthening the social service functions. At present, the management of university operating assets is faced with many problems, such as poor return on assets,unreasonable management system, unclear property rights between universities and companies. So, it has theoretical and practical significance for establishing the management performance evaluation system of university operating assets to enhance the management performance and achieve the economic and social benefits of university operating assets, based on the prominent problems in the operation of the asset management.This paper analyzes the research status at home and abroad and accumulates the relevant theories and policies of the management of the university operating assets and performance evaluation through reviewing the related literature. This paper analyzes the management status of the university operating assets, and finds out main problems existed and sets up the performance evaluation system of the university operating asset management by interviewing experts majored in asset management and industry group of Shanxi province. This paper introduces the Balanced Scorecard theory according to the characteristics of the university operating assets. In the process of target decomposition, This paper makes sure of the evaluation index, and completes the assignment of index weight, and sets up the index system covering financial,stakeholder, internal process and promoting the transformation of scientific and technological achievements through interviewing experts. It implements the evaluation content into the specific evaluation indicators and measures the evaluation index according to “the rules for the implementation of the central enterprise performance evaluation”, and “Interim Measures for the central enterprise information level evaluation” and other literature.This paper elects the XJ industry group as an example and makes empirical research. The evaluation results are consistent with the actual situation basically,verifying the rationality of the performance evaluation system. The paper proposes the corresponding countermeasures and suggestions according to the evaluation results. We should strengthen the management of university operating assets with strengthening the capital operation consciousness, putting all university operating assets into the asset operation company, establishing clear property rights, and strengthening the construction of the talent team. We should improve the management performance through the construction of the basic system, paying attentions to the strategy oriented function of the performance evaluation and the process control. We should pay attention the procedural index and make sure that the definitions of the index are clear.