省属高校财务绩效评价体系研究

发布时间：2018-04-04 07:57

本文选题：省属高校　切入点：财务绩效　出处：《山东科技大学》2017年硕士论文

【摘要】：高校财务绩效研究始于上世纪末,学者们迄今已经开发了很多高校财务绩 .效评价体系,但缺少一种能够符合现实需求的省属高校财务绩效评价体系。为了满足正确认识省属高校现阶段发展状况、科学评价省属高校财务绩效的目的,本文对比企业、事业单位及非营利组织日常经营与高校性质的异同,根据高等学校会计制度的规定,对省属高校的财务绩效展开研究,重点构建其评价体系。本文研究对象为省属高校,根据高等学校会计制度,将省属高校指标按会计科目初设,增加风险、预算和管理维度,并保证各指标都可量化。论文主要按照以下思路开展研究:(1)通过问卷调查法筛选初步指标;(2)运用验证性因子分析法进行数据分析与筛选;(3)根据熵值法和权重评分法计算权重、设定评价方法;(4)构建完整的省属高校财务绩效评价指标体系;(5)用S高校的相关数据验证评价体系的可行性,并分析存在问题,提出合理建议。本文构建的涵盖运行能力、经费支付能力、偿债能力、风险应对能力、预算实现能力和管理能力的多指标省属高校财务绩效评价体系,能从不同角度为省属高校认识与反思年度财务情况、对比本地区其他省属高校财务情况提供支撑和依据。根据财务绩效评价结果,省属高校能较系统地了解当年经营状况,并依据反映问题指引来年省属高校发展方向,协助省属高校走出财务困境、科学决策。
[Abstract]:The research on financial performance of colleges and universities began at the end of last century, and scholars have developed many financial achievements of colleges and universities up to now.However, there is a lack of an evaluation system of financial performance of provincial colleges and universities which can meet the needs of reality.In order to meet the purpose of correctly understanding the current situation of the development of provincial colleges and universities, and to scientifically evaluate the financial performance of provincial colleges and universities, this paper compares the similarities and differences between the daily operation of enterprises, institutions and non-profit organizations and the nature of colleges and universities.According to the regulation of accounting system in colleges and universities, the financial performance of provincial colleges and universities is studied, and the evaluation system is constructed.According to the accounting system of the colleges and universities, the index of the provincial colleges and universities is initially set up according to the accounting subjects to increase the risk, budget and management dimensions, and to ensure that each index can be quantified.This paper mainly carries out research according to the following train of thought: (1) screening the preliminary index by questionnaire survey method, using confirmatory factor analysis method to carry out data analysis and screening. (3) calculating the weight according to entropy method and weight scoring method.Setting up the evaluation method and constructing a complete financial performance evaluation index system of provincial colleges and universities. The feasibility of the evaluation system is verified with the relevant data of S colleges and universities, and the existing problems are analyzed and some reasonable suggestions are put forward.This paper constructs a multi-index provincial financial performance evaluation system, which covers the ability of operation, the ability to pay funds, the ability to repay debt, the ability to deal with risks, the ability of budget realization and the ability of management.It can provide support and basis for the understanding and reflection of the annual financial situation of the provincial colleges and universities from different angles, and the comparison of the financial situation of other provincial colleges and universities in the region.According to the results of financial performance evaluation, provincial colleges and universities can systematically understand the current operating situation, and guide the development direction of provincial colleges and universities in the coming year according to the reflection problems, and help provincial colleges and universities to get out of the financial difficulties and make scientific decisions.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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