高校财务绩效评价研究的理论考核及内容

The Theory of Evaluation and Its Content on Studies of College Financial Performance Evaluation

我国教育法明确指出高校应提高教育投资效益,但由于高校产出测算的特殊性,使得高校经济效益难以考核。实行高校财务绩效评价,转变高校效益观念,优化教育资源配置,提高资源利用效率,防止高校出现财务风险和财务管理混乱,对推动高校事业健康发展具有一定的理论价值和重要的现实意义。

Education Act clearly pointed out that China＇s colleges and universities should increase benefits of investment in education, but because of the special nature of measure of output in colleges and universities, it＇s difficult to evaluate economic benefits of colleges. The implementation of university financial performance evaluation, the changes in the concept of efficiency of university, the optimization of the allocation of educational resources, the improvement of efficiency of resource use and the prevention of colleges and universities in financial risk and financial management chaos will be of some theoretical value and important practical significance in promoting the healthy development of colleges and universities.