我国公立高校财务治理理论分析与评价指标体系的构建

发布时间：2019-01-27 05:42

【摘要】：世纪之交的中国高等教育经过三年跨越式发展，就以世界上绝无仅有的速度和方式实现了由精英教育向大众化教育的过渡。在市场经济环境下，为规范高等学校财务行为，强化财务管理，提高办学经费使用效益，进一步推进高校内部管理体制改革，按照现代大学制度的要求建立高校法人治理结构，完善高校财务治理体系已越来越受到政府、社会和高等学校自身的重视。在相关理论综述的基础上，本文分析并指出需要进一步研究的问题，从而得出本文研究的理论意义和实践价值；然后从委托代理理论和新公共管理理论的角度，对公立高校财务治理的理论基础进行了阐述，并在此基础上对公立高校财务治理的相关概念进行了界定，明确了公立高校财务治理的主体、客体、目标以及财权配置这一核心。随后根据高校财务治理效率评价指标体系建立的原则，以已有的财务评价指标等为依托，，设计了一套有望可以比较完善的反映高校财务治理水平的评价指标体系，为高校财务治理的研究提供了新的视角。接着，引入层次分析法，解决了定量难的问题，确定了准则层、指标层的权重值，并进一步确定了评级体系评分区间。结合案例分析，阐述评价指标体系的具体应用方法和可行性。最后，本文就建立和完善我国公立高校财务治理体系、提高财务治理水平提出若干政策建议。
[Abstract]:At the turn of the century, China's higher education has achieved the transition from elite education to popular education in a speed and way unprecedented in the world after three years of great-leap-forward development. Under the market economy environment, in order to standardize the financial behavior of colleges and universities, strengthen the financial management, improve the efficiency of the use of school funds, further promote the reform of the internal management system of colleges and universities, and establish the corporate governance structure of colleges and universities in accordance with the requirements of the modern university system, Improving the financial governance system of colleges and universities has been paid more and more attention by the government, society and universities themselves. On the basis of the relevant theories, this paper analyzes and points out the problems that need further study, so as to obtain the theoretical significance and practical value of this study. Then from the perspective of principal-agent theory and new public management theory, this paper expounds the theoretical basis of financial governance in public colleges and universities, and defines the related concepts of financial governance in public colleges and universities. This paper clarifies the core of the subject, object, target and allocation of financial power in the financial governance of public colleges and universities. Then, according to the principles of establishing the evaluation index system of financial governance efficiency in colleges and universities, and relying on the existing financial evaluation indexes, a set of evaluation index system which can reflect the level of financial governance in colleges and universities is designed. It provides a new perspective for the study of financial governance in colleges and universities. Then, the analytic hierarchy process (AHP) is introduced to solve the problem of quantitative difficulty, and the weight of criterion layer and index layer is determined, and the evaluation interval of rating system is further determined. Combined with case analysis, this paper expounds the concrete application method and feasibility of evaluation index system. Finally, this paper puts forward some policy suggestions on establishing and perfecting the financial governance system of public universities in China and improving the level of financial governance.
【学位授予单位】：上海外国语大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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