Research On Capital Management In Current Chinese Universities

The conflict between size expansion and financial inefficiency has been influencing the sustainable development of high education seriously. Starting from the three links of budget management, means of funds raising and achievement assessment, this thesis tries to explore the latest relative research in our domestic field and abroad, to analyze the present situation and problems in our high educational area and to find a life cycle solution fitting our national condition-based financial circulation in colleges.Chapter 2 focuses on budget management in colleges which includes the following aspects:to account the importance of the budget management in colleges; to extract the periodic features in the development of it; to go deep into the existing problems and their harm from the angles of management concept, organizational means, financial management, risk consciousness, budget time, budget content, financial profit and budget execution; to put forward the desirable solution to the existing problems in our financial budget management in colleges based on the research of the successful experience in America.Chapter 3 mainly focuses on the funds raising problem which includes the following parts:to account the importance and function of funds raising in colleges; to analyze development course of funds raising in our national colleges and the features in the same area in America; to explore the existing problems and their harm from the perspectives of government investment, tuition fees revenue, scientific research expenses, property income, social donation and bank loan; to bring up the unique thought of solution to the existing problems in college funds raising based on the successful experience in the developed countries such as America.Chapter 4 mainly focuses on the achievement evaluation of funds use in colleges which includes:to state the importance, connotation and denotation of the achievement evaluation of funds use; to analyze the common methods in it such as the Waldo Scoring Way, Fuzzy Comprehensive Evaluation Method, Radar Chart Analysis Method, Data Envelopment Analysis, the Analytic Hierarchy Process and their respective theories, characteristics and application targets; to investigate the achievement evaluation system of college funds based on Analytic Hierarchy Process and offer the detailed calculating process and final evaluation system in each section; to conduct an annual financial achievement evaluation of a college majoring in architecture in central area of China in 2008-2010 and to find the root of the problem which influences the score of target aim so as to verify the correctness of the evaluation system.