First, the analysis of the necessity of constructing the police performance evaluation system of state-owned assets in colleges and universities. The standard definition of state-owned assets in colleges and universities refers to the sum of all kinds of assets owned and used by colleges and universities, which are confirmed by law as state-owned and can be measured in money. Higher education is a more important link in the national economic and cultural development, and plays a decisive role in the national economic development. In addition, education is a quasi-public product with certain externalities. Therefore, most of the higher education institutions in China are supported by the state, and the proportion of state-owned assets is relatively high. Although state-owned assets provide an important material guarantee for teaching and scientific research in colleges and universities, and also an important embodiment of the comprehensive strength of colleges and universities, there are many problems in the management of state-owned assets in colleges and universities in China at this stage.
1. Property right. According to the theory of public property right, because the subject of public property right is not clear, it will lead to very high supervision cost, and at the same time, because of the externality of public property right, it will lead to adverse selection and moral hazard. The property right of state-owned assets belongs to the country or all the people. However, due to the asymmetry of rights and obligations between asset managers and asset owners, the profits and losses generated by assets cannot be directly linked with the interests of managers. Therefore, there are often short-term decisions made by university managers in the management of state-owned assets, which makes the personalization of state-owned assets in universities serious, resulting in unclear property rights and full responsibility of state-owned assets in universities.
2. Constraints. The management of state-owned assets in colleges and universities in China is not perfect in terms of institutional setup and functional management, and there is a long-term lack of specialized asset management departments. At the same time, the management of state-owned assets lacks effective supervision and has no strong institutional constraints on state-owned asset managers. Therefore, in the process of the use and disposal of state-owned assets in colleges and universities, cases of abusing, dividing up and selling state-owned assets occur from time to time. And there are no effective recovery and punishment measures, resulting in a serious loss of state-owned assets.
3. Operational problems. For a long time, the use of state-owned assets in colleges and universities in China is free, so the managers of state-owned assets in colleges and universities do not care about the operational efficiency of assets, the management concept of state-owned assets in colleges and universities is backward, and the management and operation mechanism is not perfect. Therefore, in reality, it is basically impossible to maintain and increase the value of state-owned assets in colleges and universities, and it is impossible to investigate the responsibility when assets are impaired or lost.
Scientific and effective asset management performance evaluation system is an important tool for state-owned asset managers in colleges and universities to manage assets. Only by establishing an effective asset management performance evaluation system and standardizing and clarifying the rights, responsibilities and interests of university state-owned assets managers can we effectively standardize, supervise and restrain the management of university state-owned assets, improve the management level of university state-owned assets, and finally realize the effective utilization and preservation and appreciation of university state-owned assets.
Second, the construction principle of performance evaluation system of state-owned assets management in our school and the construction principle of internal cellar 1. (1) evaluation index. The selection of performance evaluation indicators of state-owned assets management in colleges and universities should focus on the quality, safety, utilization efficiency, preservation and appreciation of assets, and the evaluation indicators should conform to the SMART principle, that is, the evaluation indicators should be clear, measurable, achievable, relevant and time-limited.
(2) Evaluation and implementation. When constructing the performance evaluation system of state-owned assets management in colleges and universities, the specific implementation of the evaluation system should consider the operability and low cost of evaluation, the performance evaluation should be systematically implemented, and the evaluation should be comprehensively evaluated from different angles and levels.
(3) Time limit for evaluation. After the performance evaluation is completed, the evaluation results should be fed back to the state-owned assets managers in colleges and universities in time, so that managers can understand the asset management situation in time and effectively, which is conducive to their revision of management measures and improvement of performance evaluation system.
2. The content of performance evaluation. The establishment of asset evaluation system will provide asset managers with information on the effectiveness of asset management and provide decision support for managers to better manage assets.
The main contents of performance evaluation of state-owned assets management in colleges and universities include the following aspects: First, the safety of assets and the safety and integrity of state-owned assets in colleges and universities are the most basic contents of performance evaluation of asset management. Only under the premise of the safety and integrity of state-owned assets in colleges and universities can we talk about the use, preservation and appreciation of assets; Second, asset economic indicators, which mainly refer to the statistical analysis of economic indicators in the operation and management of state-owned assets in colleges and universities, such as asset disposal price, rent, museum ticket income, etc. Third, the social indicators of assets, colleges and universities have the nature of quasi-public goods, so the use of state-owned assets in colleges and universities needs to consider the contribution of social benefits, such as the utilization rate of sports venues and the number of users in libraries; The fourth is the target index of assets. The fundamental purpose of state-owned assets in colleges and universities is to provide material guarantee for teaching and scientific research activities in colleges and universities, and to provide convenient conditions for the all-round development of talents in colleges and universities. Therefore, when evaluating the state-owned assets in colleges and universities, it is necessary to evaluate the final results of the use of state-owned assets, and the role of scientific research achievements and personnel training should be taken as the content of the evaluation of state-owned assets in colleges and universities.
In order to make the evaluation of state-owned assets in colleges and universities really play a role, the implementation method of performance evaluation is also very important. The first method of performance evaluation is to set the goal of performance evaluation. Scientific and effective evaluation goal can make performance evaluation targeted and practical. Performance evaluation is to better operate and manage the state-owned assets of colleges and universities and avoid the loss of state-owned assets. Therefore, the supervision of performance evaluation itself is also very important, to ensure the fairness and integrity of the performance evaluation process. Finally, feedback and improvement after performance evaluation is an important part of performance evaluation. We must analyze and summarize the past state-owned assets management work according to the evaluation results, and improve the existing problems in the work, so that the performance evaluation can play its due role in promoting the state-owned assets management in colleges and universities.
Three. Conclusion The performance evaluation of state-owned assets in colleges and universities is a systematic project. Managers must comprehensively consider from the social and economic perspectives, constantly sum up the experience of performance evaluation of state-owned assets management in colleges and universities in practice, and effectively promote the better and faster development of colleges and universities.