基于战略分析视角的高校财务分析研究

University Finance Analysis Based on the Perspective of Strategic Analysis

为提高高校资金使用效率和优化资源配置,基于战略分析视角,在明确高校财务分析体系设计三项原则的基础上设计包括预算、盈利及费用、营运能力、成长能力4个维度的高校财务指标分析体系,并选取2所高校2019—2021年的财务数据计算其财务指标结果,分析指标变动背后的原因,探索其与高校战略举措的关联。结果表明,2所高校的预算执行和运营情况均较好,且2所高校的财务指标情况与其近年的战略方向相适应。构建高校财务指标分析体系,并在未来研究中进一步补充和完善相关指标体系,有助于促进高校财务健康发展。

In order to improve the efficiency of university finance utilization and optimize resource allocation,based on the strategic analysis perspective,and on the basis of the three principles of university financial analysis system design,the study designs university financial index analysis system,including budget,profit and expense,operating capacity and growth capacity;selects the financial data of two universities from 2019 to 2021 to calculate their financial index results;analyzes the reasons of the change of indicators;and explores the relationship between them and the strategic measures of universities.The results show that the budget execution and operation of the 2 universities are good,and the financial indicators of the 2 universities are in line with their strategic direction in recent years.It is necessary to construct financial index analysis system of colleges and universities,and further supplement and improve the relevant index system in the future research,so as to promote the healthy development of college finance.