高校财务绩效综合实力评价指标体系研究

On Index System of Evaluating the Overall Strength of College Financial Performance

教育绩效评价体现了绩效评价和教育本质属性的统一。高校财务绩效综合实力评价指标体系的运用必须注意项目相关性,对比口径的一致性,保证衡量标准的科学性,注重指标计算的有用性,避免指标的多而乏用,同时要注意定量指标与定性指标、横向指标与纵向指标、静态指标与动态指标等的相结合,多角度、全方位分析。

Educational performance evaluation embodies the unity of pedormance evaluation and essential attributes of education. To apply the index system of evaluating the overall strength of college financial performance effectively, it is essential to pay more attention to the project relevance and contrast consistency, ensuring scientific measurement criteria, to emphasize the usefulness of index calculation, avoiding index redundancy, to lay stress on the combination of quantitative indices and qualitative indices, static indices and dynamic indices, conducting multi-angle and all-round analyses.