本文關(guān)鍵詞： 廣東高校 國有資產(chǎn) 管理績效 評(píng)價(jià)體系　出處：《華南理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著我國經(jīng)濟(jì)的高速發(fā)展和大學(xué)教育改革的深入開展，各大高等院校正日益面臨著各種激烈的競爭，變化多端的市場(chǎng)環(huán)境和復(fù)雜的社會(huì)環(huán)境。高校在不斷擴(kuò)招，擴(kuò)大學(xué)校規(guī)模的基礎(chǔ)上，，存在著諸多難以預(yù)測(cè)與不可控制的因素，加上缺乏合理的制度約束導(dǎo)致各大高校存在過度舉債、大興基建以及資產(chǎn)重復(fù)購置和處于閑置狀態(tài)等一系列問題。從而為高校爆發(fā)財(cái)務(wù)與資產(chǎn)管理風(fēng)險(xiǎn)，埋下了禍源。隨著2007年3月份吉林大學(xué)在該校網(wǎng)站發(fā)出《關(guān)于召開征集解決學(xué)校財(cái)務(wù)困難建議座談會(huì)的通知》，以及隨后被曝光的30億債務(wù)規(guī)模，導(dǎo)致吉林大學(xué)在2008年以后陷入嚴(yán)重的財(cái)務(wù)危機(jī)，難以自拔。此次事件引發(fā)了教育部與黨中央的高度關(guān)注和重視，同時(shí)也揭開了全國各大高校在財(cái)務(wù)管理和國有資產(chǎn)管理方面所存在問題的面紗。 本文的選題來源于廣東省財(cái)政廳和教育廳招標(biāo)的重點(diǎn)科研項(xiàng)目《廣東高校財(cái)務(wù)管理及國有資產(chǎn)管理問題研究》的子課題。希望通過問卷和實(shí)地調(diào)研訪談的形式摸清廣東省內(nèi)各大高校國有資產(chǎn)管理的現(xiàn)狀以及存在的問題。并通過構(gòu)建績效評(píng)價(jià)體系，對(duì)各高校國有資產(chǎn)管理現(xiàn)狀進(jìn)行綜合評(píng)價(jià)。以評(píng)價(jià)作為工具，發(fā)現(xiàn)被評(píng)價(jià)高校在國有資產(chǎn)管理中的優(yōu)秀之處并找出管理中存在的不足，讓被評(píng)價(jià)對(duì)象能夠做到取長補(bǔ)短，不斷完善自身的國有資產(chǎn)管理。 本文主要分為五個(gè)部門，第一章主要分析了國內(nèi)外關(guān)于高校國有資產(chǎn)管理以及績效評(píng)價(jià)方面的現(xiàn)狀，提出本文的研究目的和主要內(nèi)容，并給出主要研究方法以及相應(yīng)的技術(shù)路線圖。第二章以問卷調(diào)研和實(shí)地訪談的形式分析了廣東省各高校在國有資產(chǎn)管理方面的現(xiàn)狀和存在的問題，并提出了引入績效評(píng)價(jià)的必要性。第三章構(gòu)建了廣東高校國有資產(chǎn)管理績效評(píng)價(jià)指標(biāo)體系。第四章在模糊評(píng)價(jià)的基礎(chǔ)上，通過引入層次分析法、標(biāo)桿法和三角模糊函數(shù)法，構(gòu)建了一個(gè)多層次的模糊綜合評(píng)價(jià)模型。第五章遵循理論結(jié)合實(shí)際的研究思路，選擇廣東省S大學(xué)作為評(píng)價(jià)對(duì)象，運(yùn)用之前建立的評(píng)價(jià)體系對(duì)S大學(xué)進(jìn)行國有資產(chǎn)管理績效評(píng)價(jià)，發(fā)現(xiàn)S大學(xué)在國有資產(chǎn)管理方面的優(yōu)秀之處以及存在的問題，并給出了一些宏觀上的管理建議。
[Abstract]:With the rapid development of our economy and the deepening of the reform of university education, colleges and universities are increasingly facing a variety of fierce competition, changing market environment and complex social environment. On the basis of enlarging the scale of schools, there are many factors which are difficult to predict and cannot be controlled, and the lack of reasonable institutional constraints leads to excessive borrowing in colleges and universities. Daxing Capital Construction, repeated acquisition and idle state of assets are a series of problems. Thus, financial and asset management risks arise in colleges and universities. With Jilin University issuing a notice on March 2007 on the university's website to convene a symposium on soliciting proposals to solve the financial difficulties of the school, and the subsequent exposure of the 3 billion debt scale, After 2008, Jilin University fell into a serious financial crisis, which made it difficult to extricate itself. This incident has aroused great concern and attention from the Ministry of Education and the CPC Central Committee. At the same time, it also reveals the problems in financial management and state-owned assets management. This paper comes from the subtopic of the key scientific research project "Financial Management and State-Owned assets Management in Guangdong University", which is invited by the Finance Department of Guangdong Province and the Education Department. It is hoped that the form of questionnaire and field investigation and interview will be adopted. To find out the current situation and existing problems of state-owned assets management in various universities and colleges in Guangdong Province, and to establish a performance evaluation system, This paper makes a comprehensive evaluation of the current situation of state-owned assets management in colleges and universities. By using evaluation as a tool, it finds out the excellence of the evaluated colleges and universities in the management of state-owned assets and finds out the deficiencies in the management, so that the evaluated objects can make up for each other's weaknesses. We will constantly improve our own management of state-owned assets. This paper is divided into five departments. The first chapter mainly analyzes the current situation of state-owned assets management and performance evaluation at home and abroad, and puts forward the purpose and main content of this paper. The second chapter analyzes the current situation and existing problems of state-owned assets management in colleges and universities in Guangdong Province in the form of questionnaire investigation and field interviews. The third chapter constructs the performance evaluation index system of state-owned assets management in Guangdong colleges and universities. Chapter 4th, based on fuzzy evaluation, introduces AHP, benchmarking method and triangular fuzzy function method. A multi-level fuzzy comprehensive evaluation model is constructed. Chapter 5th follows the theoretical and practical research ideas and selects S University of Guangdong Province as the evaluation object. This paper uses the evaluation system established before to evaluate the performance of state-owned assets management in S University, finds out the outstanding points and existing problems of S University in the management of state-owned assets, and gives some macroscopic management suggestions.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G647.5

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