Research On Evaluation System Of Financial Performance Of University

In recent years, with the rapid of ec onomic developme nt and socialprogress, the higher educ ation has a chieved some succ ess. With thedevelopment of Chi nes e higher education, our universities had achieve d ahistoric leap. But the financial admini stration is facing a more comple xsituation: Universi ties have heavy debt; colleges and universities areinvested lots of money but have not been fully utilized. Colleges anduniversities lack a scien tific and applicable financi al perfor manceevaluation syste m. Having sc ientific and compre hensive evaluation of thefinancial perfor ma nce of universities is of great significance for collegesand universities. It can not only reveal the full extent situation of theUniversity Financial Manage ment and provide the infor mation to theUniversity stakeholders, but also hel p to i mpr ove the r ational use ofresources for higher education.The thesis reviewed and summarized the mai n theoretical researc hresults at home and abroad. And introduced the concepts and theories ofuniversity financial perfor ma nce evaluation.Then c ompare s the corporatefinancial perfor ma nce evaluation and university financial perfor ma nceevaluation,analysis the exis ted proble ms of c olleges and univer sitiesfinancial perfor ma nce evaluation. The r elevant principles of building thefinancial perfor ma nce evaluation system are pr oposed, then evaluationindexes are selected on this basis from several aspects of uni versity,suchas fund perfor mance,pe rsonnel training perfor mance, t eachingperfor ma nce, research perfor mance, school facil ities perfor mance, s caleperfor ma nce and reputation perfor mance.The building has fourlevels, including target layer,standard layer,index la yer a nd42spe cificindicators of financial perfor mance e valuation index system. AHP andstatistical metho ds were used to make indexes being di me nsionless, and then deter mine the index weight to establish a model of universityfinancial perfor ma nce evaluat ion.This thesis hopes to establish a scientific university fina ncialperfor ma nce evaluation model syste m to evaluate the manage ment andoperation of colleges and universities compre hensively and actually inorder to strengthen fina ncial manage ment, re duc e the financial risk topromote t he healthy development of t he univer sity. This thesis ha s manyshortcomi ngs, but hopes to be an i mprove ment and supple ment to thestudy of university financial perfor ma nce evaluation.