高职院校资金管理评价指标实证研究

Empirical study on the evaluation index of fund management in higher vocational colleges

高职院校资金管理是高职院校日常管理的重要组成部分,是高职院校实现创新发展的财务保障。文章使用调查问卷法进行验证分析,从资金安全管理、资金收益管理、内控效率管理和资金效率管理4个维度构建7大指标27个具体指标的高职院校资金管理评价体系,为高职院校诊断资金管理问题、制定解决方案和提升资金管理能力提供帮助。

The fund management of higher vocational colleges is an important part of the daily management of higher vocational colleges,and is the financial guarantee for the innovative development of higher vocational colleges.This paper uses the questionnaire method to verify and analyze,and constructs a fund management evaluation system of vocational colleges with seven indicators and 27 specific indicators from the four dimensions of fund security management,fund income management,internal control efficiency management and fund efficiency management,to help vocational colleges diagnose fund management problems,develop solutions and improve fund management capabilities.