摘要
借鉴相关研究成果,明确了财务绩效评价的内涵,构建了财务绩效评价指标体系,并以某学院为例,运用功效评分法进行实证验证,验证了该财务绩效评价指标体系的有效性和适用性,最后提出提升高职院校财务管理绩效的建议。
This paper, based on relevant research results, defines the connotation of financial performance evaluation, constructs the evaluation index system of financial performance, and taking a college as an example and using the method of efficiency scores to carry on an empirical verification, verifies the validity and applicability of the evaluation index system of financial performance, and finally proposes to improve the efficiency of financial management in higher vocational colleges.
出处
《南京工业职业技术学院学报》
2017年第4期25-28,共4页
Journal of Nanjing Institute of Industry Technology
基金
中国教育会计学会高等职业院校分会课题"高职院校预算绩效管理与体制创新研究"(编号:Y2017001)
关键词
高职院校
绩效评价
功效评分法
higher vocational colleges
financial performance evaluation
efficiency scores