会计财务管理-高校财务绩效评价研究.docxVIP

PAGE PAGE V 高校财务绩效评价研究 摘要 在高校管理中，其最重要的部分是财务管理，这与企业管理是一致的。良好的财务管理是学校教学工作正常开展、学校长期健康发展的保障。近年来我国社会经济发展迅速，将孩子送入高校接受高等教育是每一个家长的愿望，这也导致高校招生规模扩大，而高等教育经费也在持续扩大，对高校资金的管理也成为学校管理的重头戏。而针对财务的绩效评价，则成为各个学校是否能够积极筹集款项、合理分配款项的核心方式。同时，我国教育部门和社会各界对高校教育的资金支持也越来越大，当前高校的资金来源形成了以国家财政资金拨款和社会资金的二元格局，因此造成了高校财务有着非常复杂的内容，随之也增加高校管理中的财务风险。在这样的大背景下，如何充分整合和合理利用教育资源成为了高校急需解决的关键问题。 本文主要从五个方面即教学绩效、科研绩效、自筹绩效、资产绩效和产业绩效构建财务绩效指标体系。这里面还涉及到相应高校财务绩效评价指标体系的调查问卷的设计及问卷的发放与数据的整理。计算相应指标的权重后就需要对高校财务绩效评价指标的权重进行排序。 关键词：高校；财务绩效；评价体系；层次分析法 Abstract In University management, the most important part is financial management, which is consistent with enterprise management. Financial management, on the one hand, manages the financing and allocation of funds in Colleges and universities, on the other hand, accounts and supervises the funds, which is the basis of other work in schools. Good financial management is the guarantee for the normal development of school teaching and the long-term healthy development of the school. In recent years, with the rapid development of social economy in China, it is the wish of every parent to send their children to higher education in Colleges and universities, which also leads to the expansion of enrollment scale, and the continuous expansion of higher education funds, and the management of funds in Colleges and universities has become a major issue in school management. The financial performance evaluation has become the core way for schools to actively raise funds and allocate funds reasonably. At the same time, the financial support of education departments and all walks of life for higher education in our country is also growing. Currently, the funding sources of higher education have formed a dual pattern of national financial funds allocation and social funds. As a result, the financial affairs of higher education institutions have very complicated contents, which also increases the financial risks in the management of higher education institutions. Under such a background, h