高校财务绩效评价研究综述

Research Review of Financial Performance Evaluationof Collegesand Universities

高校财务绩效评价研究主要集中在构建高校财务绩效评价指标、评价方法并对高校财务绩效进行实证研究。梳理高校财务绩效评价的文献,发现关于高校财务绩效评价的研究文献很多,但尚未形成一套可操作性强、科学的财务绩效评价指标,常用高校财务绩效评价方法各有优缺点,根据高校实际情况综合运用几种评价方法能科学合理对高校财务绩效进行评价。

The research on financial performance evaluation of colleges and universities mainly focuses on the construction of financial performance indicators, evaluation methods, and makes an empirical study on financial performance of colleges and universities. This paper sorts out the literature of financial performance evaluation of colleges and universities and finds that there are many research literature on financial performance evaluation of colleges and universities, but a scientific and operable financial performance index has not been formed. The commonly used financial performance evaluation methods in colleges and universities have their own advantages and disadvantages. According to the actual situation of colleges and universities, the comprehensive use of several evaluation methods can scientifically and reasonably evaluate the financial performance of colleges and universities.