高校固定资产管理绩效评价体系的构建

Construction of the performance evaluation system of fixed assets management in colleges and universities

加强资产管理,保证国有资产的安全与完整,是高校财务管理的一项重要任务。本文从高校固定资产绩效管理现状、必要性、构建原则、具体指标体系等方面展开探讨,构建出一套操作性较强的固定资产管理绩效评价体系,包括3类8项定量指标和3类8项定性指标。

In order to strengthen asset management,ensure the safety and integrity of state-owned assets is an important task of financial management in colleges and universities.In this paper,the performance management of college fixed assets construction necessity,principle and concrete index system are discussed,and a set of performance management of fixed assets operational evaluation system,including 8 quantitative indicators of 3 categories and 8 qualitative indicators are constructed.