高等学校财务绩效评价体系研究

发布时间：2018-03-10 02:24

本文选题：高等学校　切入点：财务绩效　出处：《西安科技大学》2011年硕士论文　论文类型：学位论文

【摘要】：国家实行高等教育体制改革以后，高校的招生人数大规模增加，为了满足扩招的需要，高校纷纷建立第二校区。由于政府拨款并没有大幅度的增加，高校进行基础设置建设所需要的资金大都是通过银行贷款获得的。同时高校的非盈利性决定了其很难通过自身的盈利来解决债务问题，因此，许多高校存在一定的财务问题。在此背景下，对高校的财务绩效进行考核就显得尤为重要。论文从高校财务绩效评价所需的理论支撑为切入点，深入研究了评价体系的相关概念、理论、评价原则、评价所采用的方法等。通过文献法，进行指标的初选，在此基础之上，采用问卷调查，并结合专家评判与层次分析法进一步筛选指标以及权重设置，建立了具有三个层级，4个一级指标，18个二级指标的评价体系。同时，，为了更好地预测高校财务状况，最大限度地降低高校财务风险，对各指标的原始数据借助SPSS处理，得出综合评价值，并按四个等级进行评价，判断财务运行情况，以便作为财务运作和进行风险管理的依据。为检验本指标体系的科学性，论文采用实证分析方法，以某一高校为案例，详细的介绍了该评价体系在现实中的使用，并据此提出了该高校提高财务绩效水平的对策。最后给出了研究的结论，展望了后续研究的方向。论文通过建立高校财务绩效评价体系，对当前高校的财务风险问题进行测评，给高校的财务管理提供决策和参考的依据，从而促进高校沿着健康合理的发展道路走下去。
[Abstract]:After the reform of the country's higher education system, the number of students enrolled in colleges and universities has increased on a large scale. In order to meet the needs of enrollment expansion, colleges and universities have set up second campuses one after another. Since government funding has not increased by a large margin, Most of the funds needed by colleges and universities for infrastructure construction are obtained through bank loans. At the same time, the non-profit nature of colleges and universities makes it difficult for them to solve the debt problem through their own profits, so, There are some financial problems in many colleges and universities. Under this background, it is very important to evaluate the financial performance of colleges and universities. Based on the theoretical support of financial performance evaluation in colleges and universities, this paper deeply studies the related concepts, theories, evaluation principles, evaluation methods and so on. On this basis, the evaluation system with three levels, four first-grade indexes and 18 second-level indexes is established by questionnaire, combined with expert evaluation and analytic hierarchy process (AHP) to further screen indicators and set up weights. In order to better predict the financial situation of colleges and universities and minimize the financial risks of colleges and universities, the original data of each index are processed with SPSS, the comprehensive evaluation value is obtained, and the financial operation is judged according to the four grades. In order to be the basis of financial operation and risk management, in order to test the scientific nature of the index system, the paper uses the empirical analysis method, taking a university as a case, introduces the use of the evaluation system in reality in detail. Based on this, the author puts forward the countermeasures to improve the financial performance of the university. Finally, the conclusion of the research is given, and the direction of the future research is prospected. Through establishing the financial performance evaluation system of colleges and universities, this paper evaluates the current financial risks in colleges and universities, and provides the basis for decision making and reference for the financial management of colleges and universities, thus promoting universities to follow a healthy and reasonable development path.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：G647.5

【引证文献】