高等学校财务综合评价研究

Comprehensive financial evaluation of Chinese universities

对高等学校财务状况进行科学的评价,对于及时、准确地反馈财务信息.了解学校发展潜力,具有重要的研究价值.根据高等学校财务评价的目的,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,结合高等学校财务的特点,构建了一套能全面反映当前高等学校特点的财务综合评价指标体系,运用德尔菲法确定了指标权重,对指标值进行了标准化处理,并建立了综合评价模型,最后进行了例证分析,证明所建立的模型是有效的,评价结果能够为各高校提供决策依据.

To evaluate scientifically the financial status of Chinese universities is of important theoretical and practical value for feeding back the financial information accurately and timely as well as acquiring the developing potential. With the goal of the financial evaluation, according to the principles of science, integrity, comparability and feasibility, in accordance with the Financial Rules for Chinese Universities and relative regulations, as well as combining the financial characteristics in Chinese universities, an index system of comprehensive financial evaluation is constructed, which can reflect the features of Chinese universities. The weighting of indexes is determined through Delphi method, and all indexes are standardized, and then the comprehensive evaluation model is established. The model is used in an empirical analysis. The results shows that the model is effective and can offer some evidences to the decision of universities.