基于利益相关者的高校财务绩效评价研究

Research on Colleges Financial Performance Evaluation Based on Stakeholders

高校在日常教育活动开展中,从利益相关者来评析高校财务绩效是十分有必要的,有助于保证相关者切身利益的安全,同时推动高校教育活动有序开展。但是就当前我国高校财务绩效评价现状来看,仍然存在一系列问题,严重制约高校财务安全,甚至危及到高校利益相关者利益安全。为此,从利益相关者角度对高校财务绩效评价进行分析,结合实际情况,就其中存在的问题提出合理的改善措施。

Colleges contribute to ensure the security of vital stakeholders' interests and promotes the orderly conduct of university educational activities at the same time.But on the current situation of university financial performance evaluation,there are still a series of problems which seriously restrict university financial security,and even endanger the safety of stakeholders' interests.Thus,the article evaluates financial performance of university from the perspective of stakeholders.According to practical situation,it puts forward reasonable improvement measures for the existing problems.