| It is a difficult job to evaluate the economical benefit of university due to the character ofnone-profit management and the complicated style of production. To begin with, the papercombining the basic circumstances of university finance at present not only analyzed theimportance of studying methods of university's comprehensive financial evaluation but alsointroduced basic theories and study actualities of university financial evaluation. What's more, itarticulated the idea of study. Then the paper introduced traditional methods of financial evaluation.In addition, it appraised the advantages and disadvantages of the traditional evaluation methodsapplied to university financial evaluation.In the third chapter, on the basis of AHP the paper applied the secondly-relative benefit ideathat calculated the economical benefit of enterprises to the university financial evaluation, that isutilize the DEA to appraise the results of AHP again. By analyzing the relative validity ofcomprehensive evaluation result of different universities in different year we can look into factorsbehind the data and by financial representation indirectly reflecting the effect of non-financialfactor we can make up the deficiency of consideration which apply traditional evaluation methodsto non-financial information.In the fourth chapter taking the data of financial reports as to ten famous domesticuniversities both in 1999 and in 2000 as an example I made a demonstration study. The resultillustrated that there was differences between the level of administrator's subjective & effectiveefforts and the level of domestic universities' comprehensive finance. Then, I made an analysis asto the reason of differences. At last, on the basis of demonstration study I made a suggestion onhow to improve the level of university's finance performance from aspects of university'sdevelopment tactic, subject conformity, combination problem, financial management, financialreport system and so on.
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