Based On The Theory Of University Financial Performance Evaluation Method And Its Application

Along with education reforming in our country, Colleges and Universities become to be the legal entity faced society and operating independently. It is a necessary condition to maintain the good financial status and potential development power of Colleges develop sustainably and stably. Therefore, it has an important theoretical and practical value to evaluate the financial status scientifically of Colleges 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 Colleges in western countries and in our country. With the goal of financial evaluation, according to the principle of science, integration, comparability and feasibility, with“Colleges Finance System”and some correlative systems, as well as combining the characteristics of financial evaluation in the Colleges, the paper constructs a set of financial evaluation index system which can reflect features of Colleges, makes the weights of indexes by Delphi method, and standard all indexes, then establishes the comprehensive evaluation model and takes 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. It plays an important role to strengthen effective monitoring and macro-manage the financial conditions, to promote the Colleges to be self-evaluation and self-restraint, as well as to propose the countermeasures.