基于绩效理论的高校财务评价方法及应用研究

发布时间：2018-09-01 12:31

【摘要】：随着我国教育事业的改革,高等学校逐渐成为面向社会、自主办学的法人实体,保持良好的财务状况和一定发展潜力,是高等学校持续稳定发展的必要条件。因此,对高校财务状况进行科学的评价,及时、准确地反馈财务信息,了解学校发展潜力,具有重要的理论与实践研究价值。论文首先对企业和高校的内部组织结构进行了分析与比较,以及财务绩效评价的相关理论进行了介绍,根据高校财务评价的目的,按照科学性、整体性、可比性、可行性的原则,依据《高等学校财务制度》及相关制度的规定,结合高校财务评价的特点,构建了一套能全面反映当前高校特点的财务综合指标体系,运用德尔菲法确定了指标权重,对指标进行了标准化处理,并建立了综合评价模型,最后进行了例证分析。本文所建立的高校财务综合评价体系,既能够分别对各评价单位将各项指标与评价指标标准进行比较,进行单因素评价,也能够对各项指标的评价结果进行汇总,形成一套全面反映评价对象的综合评价数值,对加强高校财务状况的有效监控和宏观管理,促进高校财务工作自我评价和自我约束,针对性地提出改进措施有重要作用。
[Abstract]:With the reform of education in our country, colleges and universities have gradually become the legal entities facing the society and running their own schools. It is a necessary condition for the sustained and stable development of colleges and universities to maintain a good financial situation and certain development potential. Therefore, it is of great theoretical and practical value to evaluate the financial situation of colleges and universities scientifically, to give timely and accurate feedback of financial information and to understand the development potential of colleges and universities. Firstly, the paper analyzes and compares the internal organizational structure of enterprises and universities, and introduces the relevant theories of financial performance evaluation. According to the purpose of financial evaluation in colleges and universities, it is scientific, holistic and comparable. On the principle of feasibility, according to the regulations of "Financial system of higher Education" and related systems, and combining the characteristics of financial evaluation in colleges and universities, this paper constructs a comprehensive financial index system which can comprehensively reflect the characteristics of current colleges and universities. The index weight is determined by Delphi method, the index is standardized, and the comprehensive evaluation model is established. Finally, the example analysis is carried out. The comprehensive financial evaluation system of colleges and universities established in this paper can not only compare each index with the evaluation index standard, but also sum up the evaluation results of each index. The formation of a set of comprehensive evaluation values reflecting the evaluation object in an all-round way plays an important role in strengthening the effective monitoring and macroscopic management of the financial situation of colleges and universities, promoting self-evaluation and self-restraint in the financial work of colleges and universities, and putting forward corresponding improvement measures.
【学位授予单位】：沈阳航空航天大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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