Design Of Sub-module Graded Financial Analysis Index System In L University

With the social progress and economic development, China's higher education has made tremendous development. Accompanied by a higher education scale constantly expanding, education fund becomes more and more tight. To raise more funds for education, university fund source turns from single national fund-raising to diversified social fund-raising. Higher education develops gradually towards industrialization and commercialization, and with more and more economic activities, university finance changes from the "accounting model" gradually to the "analytic" and "managed". To raise the funds actively and expand the channels for financing, in order to reduce waste and efficiency of fund utilization, for providing detailed financial information to the decision-makers and stakeholders, college financial analysis has become increasingly important.Firstly, starting from research background of university financial analysis, the paper proposed the significance of strengthening it. The College Financial Analysis Indicator System is also the most basic and important tool in the operation of university financial analysis. Then, by means of describing the system, its characteristics and the current situation of domestic and international research status, and through the description and analysis of status in the L University financial indicator system, the essay presents its defects and deficiencies. To compensate for these shortcomings and deficiencies, based on the actual situation of L University, this paper designs a grade point module financial analysis indicator system, viewing the bureaucratic management theory, stakeholder theory and the theory of core competence as theoretical basis. First, it designs a series of financial analysis indicators targeting the whole school; then, treating college, functional departments, school-run enterprises and secondary accounting units as the object, it does the same job. Ultimately, it comes into being two-grade and four-module financial analysis indicator system. In this system, the financial performance acts as the core indicator, others important components. All reflect the school efficiency and economic results, and also meet the financial information needs of different stakeholders.Finally, for the effective implementation of the university financial analysis, the author makes a series of security measures to ensure the financial information true, accurate, complete and scientific.