文献类型： 外文期刊

作者： Jiang, Qingqing ¹ ; Zhao, Zhuming ² ;

作者机构： 1.Qingdao Agr Univ, Haidu Coll, Yantai 265200, Peoples R China

2.Chinese Acad Fishery Sci, Yellow Sea Fisheries Res Inst, Qingdao 266071, Shandong, Peoples R China

期刊名称：MOBILE INFORMATION SYSTEMS （ 影响因子：1.863； 五年影响因子：1.644 ）

ISSN： 1574-017X

年卷期： 2022 年 2022 卷

页码：

收录情况： SCI

摘要： As government reform continues to progress, institutions are also involved in this wave of reform. To be specific, there have been changes in both the structure and scope of operations of institutions. The continuous improvement of the socialist market system has further stimulated the reform of financial management. Nowadays, unlike enterprises, the financial management system of institutions is backward and the subjective nature of financial management is poor, which is far from meeting the needs of reform and development. As a result, in order to enhance the efficiency of the use of funds in institutions, financial management should adapt to the needs of reform and development and follow the trend of reform. In addition, the financial management system should adapt to the development of the times and the concept of financial management should keep pace with the times. Furthermore, with the reform of China's political system and the rapid development of the market economy, there are more and more uncertainties in the management of the daily affairs of the grassroots institutions, which brings more and more pressure on the management of local financial affairs. As a result, in order to improve the efficiency of grassroots financial management and effectively adjust the financial management activities of government and departments at all levels, the transition from manual income and expenditure management to information technology has become an inevitable trend. To perform public duties, the important material basis of business units is fixed assets. In recent years, with the increasing proportion of fixed assets in the total assets of the society, the problems of fixed asset management in institutions have become more and more obvious, such as focusing on the management of budgetary funds but neglecting the management of fixed assets, irregular basic work, disconnection between business and financial management, unbalanced allocation, low efficiency in use, and low activation rate of fixed assets, as well as even loss of fixed assets. Financial management performance evaluation has achieved some research and practical results. As an extended field, performance evaluation of state-owned asset management is gradually being emphasized by theoretical and practical circles. As a public service function of institutions, it is necessary to have a material basis to perform. Performance evaluation of state-owned asset management in institutions can improve the level of asset management, achieve higher management performance, and ultimately realize the purpose of providing high-quality public services needed by society. As a result, this study takes this as the starting point to establish a performance evaluation model around the financial performance management funds of institutions.