基于雷达图法的高校财务绩效评价研究

发布时间：2018-03-22 04:25

本文选题：高等学校　切入点：财务绩效评价　出处：《河北大学》2014年硕士论文　论文类型：学位论文

【摘要】：面临着科学技术的日益发展，高等教育肩负着培养社会专业型技术人才和提高国家核心竞争力的重任。改革开放三十多年来，随着经济的高速发展，我国高等教育改革取得了显著成绩。然而高等教育的快速发展，就要求我们提高办学质量和条件，这些都需要增加对高等教育资金的投入。虽然国家教育经费的总额逐年增加，，但教育投入仍然不足，教育经费短缺和教育经费使用效率低的矛盾严重制约了高等教育的发展，高等学校普遍存在财务风险。因此，通过建立高校财务绩效评价体系，管理者们可以合理地配置资源，加强高校的内部管理、提高高校对于教育资源的利用效率。本文首先通过对财务绩效的相关理论进行研究，阐述了高校财务绩效评价体系建立的原则并且对每个指标进行分析，并运用雷达图分析法对H大学的财务绩效进行案例分析。通过分析，发现H大学财务管理中存在的一些问题，由于该校成立时间较长，所以在资源效率方面的管理存在一定的缺陷，学校单位设备所承担的教学任务有些跟不上招生人数的增加幅度，这些方面的不足，如果不及时解决将会影响学校的长远发展。本文针对这些问题也提出了相应的改进建议。
[Abstract]:Faced with the increasing development of science and technology, higher education is shouldering the important task of cultivating social specialized technical talents and improving the core competitiveness of the country. Over the past 30 years of reform and opening up, with the rapid development of the economy, The reform of higher education in our country has made remarkable achievements. However, the rapid development of higher education requires us to improve the quality and conditions of running a school, all of which need to increase the investment in higher education funds, although the total amount of national education funds has increased year by year. However, the educational investment is still insufficient, the contradiction between the shortage of educational funds and the low efficiency of the use of educational funds seriously restricts the development of higher education, and the financial risk exists in colleges and universities. Therefore, by establishing the financial performance evaluation system of colleges and universities, Managers can allocate resources reasonably, strengthen the internal management of colleges and universities, and improve the utilization efficiency of educational resources in colleges and universities. Firstly, through the research on the theory of financial performance, this paper expounds the principles of the establishment of financial performance evaluation system in colleges and universities, and analyzes each index. Through the analysis, we find some problems existing in the financial management of H University, because of the long time of the university's establishment, the paper analyzes the financial performance of H University by using radar chart analysis method, and finds out that there are some problems in the financial management of H University. Therefore, there are certain deficiencies in the management of resource efficiency. Some of the teaching tasks undertaken by the equipment of the school units cannot keep up with the increase in the number of students. These aspects are insufficient. If not solved in time, it will affect the long-term development of the school.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G647.5

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