Study On The Index System Of Performance Appraisal On Business Assets Management Of Universities

Universities business assets is long-term-accumulation, mainly applying to the development of the higher education(mainly for teaching and scientific research), including funds, physical assets or intangible and measurable assets. It is an important prerequisite and material guarantee for the university to operate normally and to fulfill the public functions such as teaching, education, scientific research and so on. In recent years, universities business assets are developing in a high speed. Total business assets of 75 universities directly under the Ministry of education, for example, has risen from 3343.6 billion in 2010 to 5345.42 billion in 2014, and universities total business assets increased to 2001.82 billion in the last five years, whose growth was 59.87% and average growth rate reached 12.45%. With the government’s large grant to the University, the management of business assets has become a hot spot of universities assets management. How to provide, from the government point of view, a quantitative and operational comprehensive evaluation index system for the operation and management of the universities business assets, in order to evaluate the use of educational resources more scientific and to provide quantitative basis for decision-making for the efficient allocation and utilization of educational resources, is the starting point of this study.The study is based on Ministry of Education Finance Division of education finance management issues of “enterprise asset development report research in directly universities under the Ministry of education”. Firstly, Analysis the concept of universities business assets, research background, significance, reviews at home and abroad and objectives. Through literature search and data collection, generalized basic characteristics of assets in universities and analysis the current situation of universities business assets development, conclude that the necessity of constructing the index system. Secondly, design index system construction plan from constructing guiding ideology, theoretical basis, building ideas, principles and methods, According to the constructive plan referring to the inland on the basis of relevant literature and the “input-process-efficiency and effectiveness”, then build logic and determine the initial index system. Through the questionnaire survey for the first time and the second questionnaire(75 directly universities under the total of 750 questionnaire), Analysis the validity of the questionnaire and filter the indicator based on the questionnaire feedback, Obtained weights after processing index system and evaluation standard. Use the Delphi method to determine a comprehensive project about Asset management knowledge, reflecting the universities business assets management process with scientific, feasible performance evaluation index system of business assets management of universities. Thirdly, combined with fuzzy comprehensive method, select a College as a typical case, evaluate the performance of enterprise asset management, obtained the results of quantitative evaluation. The innovation of this research is that based on "input-process-efficiency and effectiveness" construction logic of the corresponding index system, guiding people to focus on the "output" from asset management to the "process" and "efficiency" of asset management, which fully reflects the characteristics of public welfare. In index construction process, this study combined two questionnaire and Delphi method in order to reflect the full range of institutions of higher learning assets are on the performance evaluation of cognitive, enrich the evaluation perspective, extended the connotation of evaluation.