试论高校财务管理绩效影响因素及改善对策

Influencing Factors and Countermeasures of Colleges and Universities Financial Management Performance

基于绩效评价理念强化高校财务管理,是保障高校资源配置最优化,保障成本效益最大化,促进高校事业健康快速发展的内在要求。从分析现阶段高校财务管理现状入手,探讨高校财务管理绩效的影响因素,并提出相应的改善对策。

Strengthening the university financial management based on the concept of performance evaluation is to ensure the universities optimal allocation of resources, maximizing cost-effectiveness, and an inherent requirement to promote the healthy and rapid development of institutions of higher learning. Starting from the analysis of status quo of the university financial management, this paper explores the university financial management performance factors and the corresponding improvement measures.