权变理论视域下高校固定资产管理绩效评价指标体系研究

Research on the Performance Evaluation Index System of Fixed Asset Management in Universities from the Perspective of Contingency Theory

文章以高校固定资产管理绩效评价为研究内容,通过对固定资产管理绩效评价指标体系的探讨,尝试构建高校固定资产管理绩效评价模型,以绩效目标为导向,优化资产管理,提高资产管理效能和资产使用效益,为推动高等院校高质量发展做好后勤服务工作。

The article focuses on the performance evaluation of fixed asset management in universities.Through exploring the performance evaluation index system of fixed asset management,it attempts to construct a performance evaluation model for fixed asset management in universities,optimize asset management guided by performance goals,improve asset management efficiency and asset utilization efficiency,and promote high-quality development of universities.