高校财务综合评价体系指标体系有效性研究

Research on the Efficiency of the Index System in the Comprehensive Financial Evaluation System of Higher Education

高校财务综合评价体系的建立,为分析和掌握高校财务资源配置,检测高校财务风险,预警财务危机,提供了有效的途径。然而,这套建立在高校财务工作经验基础上的评价体系仍然有待改进和完善。旨在通过利用2002年教育部部属74所高校的实际数据,运用科学的统计分析方法,对高校财务综合评价体系指标的选取和分类进行研究,并提出指标优化建议。

The comprehensive financial evaluation system of higher education helps us effectively evaluate the financial affairs of higher educaftion,however, this system, based on experience,still needs to be improved and perfected.Using the data of 2002 of 74 universities directly under the leadership of the Ministry of Education,the paper aims to study the efficiency of the index system in the comprehensive financial evaluation system of higher education,and proposes some advice to perfect it.