基于層次分析法的高校固定資產(chǎn)績效評估體系研究.pdf

1、華北電力大學碩士學位論文摘要在分析高校固定資產(chǎn)管理現(xiàn)狀及其績效評估重要性的基礎上，針對評估體系的完善展開了深入研究。首先，吸取了高校固定資產(chǎn)管理的歷史精華，并結(jié)合其他學者的研究，分別構(gòu)建了適合高校固定資產(chǎn)管理實際情況的績效評估指標體系。在此基礎上，考慮到所構(gòu)建的指標體系均為多層次的綜合指標體系，運用層次分析法對指標賦權(quán)。最后考慮到指標體系中的定性指標，運用模糊綜合評價方法進行綜合評估，得到高校固定資產(chǎn)績效評估的理論模型，并將其應用于三個

2、高校的固定資產(chǎn)績效評估實踐中，且針對性地提出改進措施和建議。關(guān)鍵詞:高校，固定資產(chǎn)，績效評估，指標體系，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華北電力大學碩士學位論文第五章實證分析..................................................……325，1

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

8、........……325.2.1構(gòu)建兩兩判斷矩陣...................................................................................……325.2.2運用AHP算法計算高校固定資產(chǎn)績效評估指標的權(quán)重.....................……345.2.3一致性檢驗............................................

9、...................................................……355.3綜合評價............................................................................................................……355.3.1構(gòu)建模糊評判矩陣.................................

10、..................................................……355.3.2計算績效評估綜合評價值.......................................................................……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