中文摘要：

公立高校固定资产管理绩效考核普遍存在着思想上重视不够、使用效率不高、盘亏现象突出、占有苦乐不均、使用记录不完整等问题。究其成因主要由国家及主管部门对高校缺少成本核算的政策与高校内部缺少重视资产使用绩效的管理环境所致。应通过树立成本观念,强化绩效意识;建立＂权责发生制＂会计制度,夯实绩效考核基础;促进共享平台建设,提高资产使用效率;科学制定配置标准,全面实施效益评估;控制增量预算,实施全程监控;注重结果运用,强化奖惩机制;加强队伍建设,提高管理水平等措施,以不断加强公立高校固定资产管理绩效工作。

英文摘要：

the performance evaluation of public university fixed assets management performance is a common problem in thought seriously enough, not high efficiency, loss of possession, use, highlighting the phenomenon of unfair treatment and incomplete records, the main reason by the state and the competent departments of colleges and universities lack of internal policy of cost accounting and the lack of attention by environmental management of assets the performance, by setting up the concept of cost, strengthen the awareness of performance; the establishment of accrual accounting system, strengthening performance appraisal basis; promote the construction of sharing platform, improve asset utilization efficiency; scientific development standard, the full implementation of incremental benefit evaluation; control the budget, the implementation of the whole monitoring; pay attention to the application of the result and strengthen punishment mechanism; strengthen team building, improve the level of management and other measures to strengthen public university fixed assets management performance Work.