CAJ | 학술논문

固定资产绩效管理可以对资产本身、资产运行过程和结果进行评估和分析，促进资产绩效不断提升，充分实现资产的使用价值。该文阐述了固定资产绩效评价体系的指导思想和基本原则，对固定资产的绩效管理和绩效评价体系的构建进行有益探索。说明了管理情况指标、保全率指标、安全与质量指标、利用率指标、效益指标等主要的固定资产绩效评价指标的基本内容。
고정자산적효관리가이대자산본신、자산운행과정화결과진행평고화분석，촉진자산적효불단제승，충분실현자산적사용개치。해문천술료고정자산적효평개체계적지도사상화기본원칙，대고정자산적적효관리화적효평개체계적구건진행유익탐색。설명료관리정황지표、보전솔지표、안전여질량지표、이용솔지표、효익지표등주요적고정자산적효평개지표적기본내용。
Fixed assets and its operation process and the results are evaluated and analyzed by fixed assets performance management ,which can make assets performance continuously upgrade ,and fully realize the value of assets in use . This paper describes the guiding ideology and basic principles of fixed assets performance evaluation system , and tries to explore performance management and performance evaluation system building of fixed assets usefully . This paper also describes the basic contents of the management indicators ,security target rate ,safety and quality indicators ,utilization indicators ,efficiency indicators and other major fixed assets performance evaluation .