【作者】 张雯；

【导师】 王雷；

【作者基本信息】 三峡大学 ， 会计硕士（专业学位）， 2019， 硕士

【副题名】以S大学为例

【摘要】 随着科教兴国战略的实施,我国对高等教育的逐渐不足以满足高校发展的需求,高校在拓宽筹资渠道的同时,也要更加注重对其资产的使用。提高高校经营性资产的利用效率能够大力缓解其财务困难,调节社会矛盾。因此,高校在保证非经营性资产的良好管理和发展前提下,加大经营性资产的发展与管理,通过绩效考核不断优化其发展策略,对于高校的全方位发展有重要意义。现阶段国内高校在经营性资产管理方面还有很多不足,没有形成完善的绩效评价系统,未能高效率的促进相关工作地开展。本文站在高校的角度,把高校的资产管理作为切入点,通过浏览分析大量文献,对中西方的高校经营性资产管理建立较为系统全面的认识,深度剖析了国内高校经营性资产的管理与评价的有关理论及实际操作中存在的不足。以平衡计分卡为模型,建立高校经营性资产评价模型,将S大学作为模板进行经营性资产管理的进一步研究,对各级指标进行确认与修订,构建了一套更加合理、具有针对性的评价体系,并利用所构建的体系进行评价,提出相应的优化措施。建立目标明确、操作便捷的绩效评价制度,大力提高高校经营性资产管理水平,加深高校对其资产的了解与管理。通过对高校资产经营公司的经营情况进行绩效考核,增强企业的市场竞争力,助力高校的学科建设。更多还原

【Abstract】 With the implementation of the strategy of rejuvenating the country through science and education,China’s demand for higher education is not enough to meet the needs of the development of colleges gradually.Improving the utilization efficiency of operational assets in colleges can greatly alleviate their financial difficulties and adjust social contradictions.Therefore,on the premise of good management and development of non-operating assets,it is of great significance for the all-round development of colleges to increase the development and management of operational assets and constantly optimize their development strategies through performance appraisal.At present,there are still many deficiencies in the management of operational assets in domestic colleges.They have not formed a perfect performance evaluation system and failed to promote relevant work efficiently.From the perspective of colleges,this paper takes the asset management of colleges and universities as the entry point.By browsing and analyzing a large number of literatures,this paper establishes a relatively systematic and comprehensive understanding of the management of operational assets of colleges and universities in China and the west,and deeply analyzes the deficiencies in the relevant theories and practical operations of the management and evaluation of operational assets of colleges in China.Based on the balanced scorecard model,to establish the operational assets evaluation model in colleges,the S university as a template for the further study of the operational assets management,to confirm and revised index at all levels,build a set of more reasonable and targeted evaluation system,and use to build the system of evaluation,put forward the corresponding optimization measures.A performance evaluation system with clear objectives and convenient operation should be established to greatly improve the management level of operational assets of colleges and deepen their understanding and management of their assets.Through the performance appraisal of the asset management companies in colleges,the market competitiveness of enterprises can be enhanced and the discipline construction of colleges can be facilitated.更多还原