基于层次法的高校财务投入产出绩效评价管理研究

Research on Evaluation of Input-Output Performance of University Financial Investment Based on Hierarchy

随着目前市场经济的快速发展,我国高效体制日益完善,但从目前的高校财务体制而言,高校财务的投入产出的绩效问题成为高效财务管理的关键问题.采用层次分析法建立了我国高校财务的绩效评价体系及相应的评价模型,该模型首先对我国江苏省高校的投入产出指标进行了层次分析,然后给出了各指标对于总目标的权重,然后计算出了不同指标的投入和产出,通过具体高校的实证分析验证了本文建立的财务绩效评价模型的科学性和可行性,也为我国有效利用高校教育资源起到了一定的参考作用.

With the rapid development of market economy at present,the efficiency of financial system in China is increasingly improved.As far as the university financial system is concerned,however,the problem of input and output performance has become a critical problem.Analytic hierarchy process is adopted in this paper to es-tablish an evaluation model of input -output performance of university financial investment.The model is firstly employed to analyze the performance of a university in Jiangsu province.The weight of each index is determined. The input and output are then calculated.The empirical analysis verifies its feasibility and scientific soundness, which is referential to the effective use of the resources of higher education in China.