高校国有资产管理绩效评价研究——基于政策导向下全生命周期视角  

Performance evaluation of state-owned asset management in colleges and universities:A whole life cycle perspective based on policy guidance

作　　者：侯艳艳 赵明 HOU Yanyan;ZHAO Ming(State-owned Assets and Laboratory Management Office,Beijing University of Technology,Beijing 100124,China)

机构地区：[1]北京工业大学国有资产与实验室管理处,北京100124

出　　处：《实验技术与管理》2024年第7期235-240,共6页Experimental Technology and Management

基　　金：北京市教育科学“十四五”规划2023年度“教育财政财务资产管理”专项课题(北京市市属高校提升资产管理效率政策机制研究ACHA23517)。

摘　　要：国有资产是高校重要的办学资源,开展国有资产绩效评价有利于提高高校资产管理水平、有利于提升高校治理能力、有利于加快推进高校高质量发展。该文首先使用文本分析法对国家和地方(北京市)近五年的资产政策文本进行分析,然后从资产全生命周期视角出发,构建政策导向下资产全生命周期管理的绩效评价指标体系,最后对北京某市属高校开展实证研究。结果表明该评价指标可以反映高校资产管理水平和存在的问题,为主管部门和高校后续加强资产管理、提升治理效能提供了方向。[Objective]The modernization of the university governance system and its capabilities is a crucial aspect of national governance modernization.It serves as a fundamental guarantee for colleges and universities to promote high-quality development.State-owned assets form the backbone of colleges and universities,playing an important role in supporting personnel training,scientific research,and social services.Conducting asset performance evaluations to improve the intrinsic motivation of asset management,along with achieving rational allocation and efficient use of resources,are key processes in promoting the modernization of governance systems and governance capabilities in higher-education institutions.[Methods]This paper uses the text analysis method to analyze national and Beijing municipal asset policies from the past five years.By analyzing these policies,it generates a statistical table of word frequency and a collinear relationship diagram of keywords.The analysis helps classify the key points of national policies and municipal policies.National policies emphasize asset-based management and coordinated budget management,while Beijing municipal policies focus more on asset usage management and disposal management.This paper extracts keywords from the policy text analysis results,considering their connotations and co-occurrence relationships.It constructs a performance evaluation index system for the whole life cycle management of assets under policy guidance.This is done by combining the actual work of asset management and adopting the analytical hierarchy process method(hierarchical analysis)to determine indicator weights.Indicators with significant weight,such as those related to allocation management,reflect the emphasis of the national policies on asset and budget management integration.Indicators like usage management reflect Beijing’s asset policy focus on asset revitalization,standardization and efficiency increase.[Results]The Fuzzy Comprehensive Evaluation Method is used to carry out the performan

关 键 词：绩效评价 高校 资产管理 全生命周期 资产政策 

分 类 号：G647[文化科学—高等教育学]