基于層次分析法的高校固定資產(chǎn)績(jī)效評(píng)估體系研究.pdf

1、華北電力大學(xué)碩士學(xué)位論文摘要在分析高校固定資產(chǎn)管理現(xiàn)狀及其績(jī)效評(píng)估重要性的基礎(chǔ)上，針對(duì)評(píng)估體系的完善展開(kāi)了深入研究。首先，吸取了高校固定資產(chǎn)管理的歷史精華，并結(jié)合其他學(xué)者的研究，分別構(gòu)建了適合高校固定資產(chǎn)管理實(shí)際情況的績(jī)效評(píng)估指標(biāo)體系。在此基礎(chǔ)上，考慮到所構(gòu)建的指標(biāo)體系均為多層次的綜合指標(biāo)體系，運(yùn)用層次分析法對(duì)指標(biāo)賦權(quán)。最后考慮到指標(biāo)體系中的定性指標(biāo)，運(yùn)用模糊綜合評(píng)價(jià)方法進(jìn)行綜合評(píng)估，得到高校固定資產(chǎn)績(jī)效評(píng)估的理論模型，并將其應(yīng)用于三個(gè)

2、高校的固定資產(chǎn)績(jī)效評(píng)估實(shí)踐中，且針對(duì)性地提出改進(jìn)措施和建議。關(guān)鍵詞:高校，固定資產(chǎn)，績(jī)效評(píng)估，指標(biāo)體系，AHPABSTRACTThestatusoffixedassetsmanagementofuniversities15analyzed，andthesign:ificanceofPerformaneeaPPraisalforfixedassetsinuniversities15Pointedout.Thenthel:valuation

3、system15extensivelystudiedinthisPaPer.Firstofall，anevaluationindexessystemforPerformaneeappraisaloffixedassetsinuniversities15eonstruetedbydra節(jié)ringlessonsfromthesuecessesoffixedassetsmanagementhistoryandtheworksofotherre

4、latedresearehers.Secondly，takingintoaeeounttheindexessystemsconstruetedaremulti一layeredeomPositesystems，AHP15meanttobeusedforealeulatingtheindexes’weights.Finally，formostindexesoftheindexessystemarequalitativeindi.oators

5、，thefuzzyeomPrehensiveevaluation15usedforintegratedassessment.ThenthetheoretiealmodelofPerformaneeaPPraisalforfixedassetsinuniversities15con:trueted，followedwitheaseanalysistowardsthreeuniversitiesaswellascorresPondingsu

6、ggestions.HanJianxin(TechniealEeonomies&Management)DireetedbyProf.LiYanbinKEYWORDS:university，fixedassets，PerformanceaPPraisal，indexessystem，AHP華北電力大學(xué)碩士學(xué)位論文第五章實(shí)證分析..................................................……325，1

7、背景介紹......................................................................................................……，……325.2指標(biāo)賦權(quán)....................................................................................................

8、........……325.2.1構(gòu)建兩兩判斷矩陣...................................................................................……325.2.2運(yùn)用AHP算法計(jì)算高校固定資產(chǎn)績(jī)效評(píng)估指標(biāo)的權(quán)重.....................……345.2.3一致性檢驗(yàn)............................................

9、...................................................……355.3綜合評(píng)價(jià)............................................................................................................……355.3.1構(gòu)建模糊評(píng)判矩陣.................................

10、..................................................……355.3.2計(jì)算績(jī)效評(píng)估綜合評(píng)價(jià)值.......................................................................……365.3.3綜合決策..................................................................

11、.................................……365.4政策建議.............................................................................................................……36第六章結(jié)論..................................................……39參考文獻(xiàn)