A Study On Financial Performance Appraisal Indicator System Of Chinese Colleges And Universities

With the higher education system's reformed in recent years, investment subject of colleges increased, universities evolve from the past sole financial allocation to multi-dimensional subjects, including the country, the enterprise, the social group, individual and so on. Higher education's essential attribute was also extended from past non-seeking to making a profit public welfare industrial. Subjects of investment's multiplication need a series of comprehensive evaluation system and method, which is scientific, operated, and can be able to quantificated. So that it can provides a high education resources using efficiency and profit position for the investors and debtors to make decisions. The education industrial characteristic also requests the educational resources to be carried on in an operation according to the industrial pattern, and needs to weigh the capital of the investment.Moreover, along with the reasonable disposition higher education resources'using efficiency, it is necessary to have a quality synthetic evaluation method which can be used to evaluate the educational resources disposition reasonably and correctly.The main methods of solving these problems is to establish a university finance achievements appraisal system, build an optimized disbursement model, and raise the thought of resources availability, through which the education resources can be divided reasonably in order to optimize the out-putting structure and total amount of the education recourses, to increase the using efficiency, and to reflect the higher education financial condition objectively and completely. In this way, we can provide an accurate and reliable policy-making basis to strengthen the higher education financial management and to decrease the financial risk. This paper attempts to build a finance achievements evaluating indicator system, which is able to quantificated, can be operated, and include the financial norm and the non-financial norm. And this paper uses a scientific finance efficiency evaluating method, in order to reflect the higher education finance condition comprehensively and actually. Only in this way can we evaluate the higher educations using efficiency and condition from the finance apart, and can we promote the higher education developing in a comprehensive and healthy way.