Research On The Performance Evaluation Of The State-owned Assets Management In China’s Institution

The eighteen report clearly put forward to improve the performance evaluation system of all kinds of state-owned assets management,explore the performance evaluation model,and improve the orientation and pertinence of assessment indicators".The Ministry of finance has also put forward that the financial departments,the departments in charge and the administrative institutions at all levels should evaluate the performance of state-owned assets management,and set up a scientific evaluation index system.To establish the evaluation methods,evaluation criteria and evaluation mechanism of the security,integrity and effectiveness of state-owned assets".The performance evaluation of state owned assets management is an extension of the performance evaluation of budget management and the performance evaluation of financial expenditure.As an institution to fulfill the social functions of the quasi public goods supply material basis of assets,the timely introduction of the performance evaluation,to strengthen asset management,improve management performance,to achieve effective supply of quasi public goods and social institutions.However,in practice,there are some problems such as the main body of the evaluation is not clear,the scope of the evaluation is not clear,the index system is not perfect,and the lack of accountability mechanism of the evaluation results.Study on the cause of the state-owned asset management performance evaluation,because on the one hand to answer the above questions,and find solutions;on the other hand it can promote asset management performance evaluation work,promote the application and development of the theory of performance management in the financial management in the field,to further improve the state-owned assets management system,innovation management,has theoretical significance a certain and practical significance.By using the methods of literature research,comparative analysis and empirical analysis,combined with the public product theory,principal-agent theory,target management theory and finance related theory and management,evalluation,performance and performance from the institutional state asset management concepts into the hand of the cause of the state-owned asset management status and performance evaluation analysis of problems,in practice that exist in the process of subject establishment,scope definition,index design,implement the responsibility is not clear and other issues,and reveals the reasons behind these problems,including the lack of top layer design and leadership,heavy light management thought spread,budget and budget performance did not achieve the linkage mechanism.Through the analysis from the United States,Australia,Canada and Jiangsu,Huna,Anhui and other domestic provinces and cities practice,formulate relevant policies and measures,the scientific design of index system and establish the evaluation results asked accountability mechanisms such enlightenment.Finally,combined with the analysis of problems and causes of the reality,the cause of the state-owned asset management performance evaluation,put forward countermeasures and suggestions of promoting the work carried out,mainly including clear performance evaluation subjects,delimit the performance evaluation object and scope,the establishment of asset performance and budget performance linkage mechanism,establish performance evaluation accountability mechanism.