地方高校财务管理绩效评价体系研究

Evaluation System of Local Colleges' Financial Management

高校投资主体的多元化,需要科学、规范的财务绩效评价方法,为投资者、债权人提供各高等院校教育资源的使用和收益状况。运用层次分析法构建地方高校财务管理绩效评价指标体系,并进行了实证研究。结果表明,湖南省六所本科院校的教学及管理绩效、科研绩效、自筹能力、资产绩效、社会绩效均不高;且教学绩效指标在财务绩效综合指标中所占比重最大,也最为重要,应成为后续财务管理的着力点。

The diversification of investment subject performance evaluation m＇ethods to provide investors in university needs scientific and normative financial and creditors with the use and earnings of various education resources in colleges and universities. Based on the construction of local university financial management analytic hierarchy process, the performance evaluation of local university financial management model is established. Six local management colleges are illustrated to the empirical research in Hunan Province. We put forward the strengthening capital operation in local colleges and universities and provide the reference for the sustainable development in colleges and universities.