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Research On The Performance Evaluation Of Fixed Asset Management Of LT University

Posted on:2023-03-02Degree:MasterType:Thesis
Country:ChinaCandidate:T MaFull Text:PDF
GTID:2557306812974909Subject:Accounting
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Fixed assets are an important guarantee for the daily teaching and scientific research activities of colleges and universities.As an important role in ensuring the long-term development of colleges and universities,they also play an important task of talent training and discipline development.With the gradual deepening of education system reform and the rapid development of modern information technology,the scope and difficulty of fixed assets management in colleges and universities are also rising.From the current situation,it is of great significance to carry out the development of education in the performance evaluation of fixed assets management in colleges and universities.By studying the performance evaluation of fixed assets management of LT universities,the important role of performance evaluation on university fixed assets management is clarified,and it has reference significance for improving the fixed assets management performance of LT universities and similar universities.This thesis takes the performance evaluation of fixed asset management in LT University as the research object,refers to the views of fixed asset management performance evaluation at home and abroad,combines the performance management theory,internal control theory and whole life cycle theory,and lists several common performance evaluation methods of fixed asset management.First of all,the field investigation of the performance evaluation of fixed assets management and fixed assets management in LT University found that the performance evaluation of fixed assets management in LT University had problems such as the imperfect overall evaluation process,unscientific evaluation methods and the professionalism of the evaluation team.Secondly,based on the development trend of university fixed asset management and the importance of performance evaluation,a new performance evaluation system of university fixed asset management is constructed.Nine evaluation indicators are set from the three dimensions of university fixed assets guarantee,university fixed assets management and university fixed assets operation.Considering that the performance evaluation system of fixed assets in universities is a multi-level system,the hierarchical analysis method is used to assign the indicators.In addition,from the perspective of the nature of the evaluation indicators,the performance evaluation of fixed assets management in universities is mostly qualitative indicators,so the fuzzy comprehensive evaluation method is selected for comprehensive evaluation,and the evaluation results are obtained and analyzed after a series of data processing.Finally,through the analysis of comprehensive evaluation results,the implementation guarantee of a series of performance evaluation systems is put forward,such as improving the sense of responsibility of fixed assets users,establishing a perfect fixed assets management information system and establishing an assessment and evaluation system,and draw the final conclusion.
Keywords/Search Tags:Fixed asset management, Performance evaluation, Evaluation indicators, Fuzzy and comprehensive evaluation
PDF Full Text Request
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