Research On Financial Evaluation Of Higher School

Along with education reforming in our country, the higher schools become to be legal entity faced society and operating independently. It is a necessary condition to maintain the good financial status and potential development power for higher schools develop sustainable and stably. Therefore, it has an important theoretical and practical value to evaluate the financial status scientifically of higher schools and to feed back the financial information accurately and timely, as well as to acquire the potential development power.Firstly, this paper introduces the relevant researches of financial performance evaluation of higher schools in western countries and in our country. With the goal of financial evaluation, according to the principle of scientific, integrative, comparative and feasible, with the "Higher Schools Finance System" and some correlative systems, as well as combining the characteristics of financial evaluation in the higher schools,. the paper constructs a set of financial evaluation index system which can reflect features of higher schools, makes the weights of indexes by Delphi method, and standards all indexes, then establishes the comprehensive evaluation model and take an empirical analysis.The evaluation system established in the paper not only separately compares all indexes with their standard value for each evaluation index, but also takes evaluation result together to form a set of synthetic evaluation value, which reflects evaluation object overall. It plays an important role to strengthen effective monitoring and macro managing the financial conditions, to promote the high schools to be self-evaluation and self-restraint, as well as to propose the countermeasures.