Study On Evaluation Of Higher Occupation School Financial Performance

Since1997, our higher education system has been reforming, the higher education executes allowance, and higher education has changed from elite to mass change. With the gradually deepening education reformation, college enrollment is increasing year by year, the speed of development is accelerated obviously. With the development of higher school enrollment has expanded each year, running cost and higher school campus construction area, the experimental teaching instrument and equipment investment are increasing year by year. At the same time, the development of Chinese higher occupation school has achieved great-leap-forward development. In1998, the Ministry of education put forward to cultivate higher technology applied talents for the task of higher education, the higher occupation education and adult higher education "of the overall, coordinated development" ideas, At the same time, in the higher occupation education, personnel training mode is also the first preliminary part of its features, namely "the higher occupation education must be geared to the needs of the local economic construction and social development, to adapt to the actual needs of the job market, cultivating practical talents of production, service, management needs of the first line, really do characteristic." That reflects the Ministry of education has attached great importance to the development of higher occupation education, the higher occupation education ushered a new period of development.The development of higher occupation education from the funds needed to be supported, although higher occupation education financial investment of our country is increasing each year, but the development of higher occupation education in our country still faces the problem of funds and many obstacles in the development. Among them, the higher occupation education resources are seriously insufficient investment, which restricted the development of Higher Vocational education. Therefore, to establish the financial performance evaluation of scientific index system and model, a scientific evaluation of the higher occupation education finance investment and fiscal expenditure performance, and provide reasonable guidance, competent authorities for the higher occupation school and school own understanding financial performance status, provide evidence found in financial management problems, so as to achieve optimize the allocation of resources and improve the efficiency of the financial fund allocation.One is the higher occupation education funding difficulties, while the other side is the school serious losses and waste. Effective supervision mechanism in China has not yet formed the higher occupation education expenditure, financial performance evaluation consciousness has not formed the strong higher occupation school, financial performance evaluation is still in the initial stage. Through the research of this paper, to establish the financial performance evaluation of scientific model in occupation colleges and a comprehensive and integrated evaluation of university financial performance, provide evidence for higher authorities to make financial evaluation for higher vocational schools, financial institutions and management.This paper is divided into five parts:The first part is the introduction, mainly introduced the research background, the domestic and international literature review and research ideas, and research methods. The second part is an overview of higher school financial performance evaluation theory. Firstly the definition of financial performance evaluation and the financial performance of the meaning, and then describes the basic theory of higher vocational school financial performance evaluation method used in this paper. The third part is the construction of the higher occupation school financial performance evaluation index system and model. This section discusses the basic principle of higher vocational schools and the content of performance evaluation to establish the evaluation system, and then introduces the given and scoring methods of evaluation index system design and the selection of index weight, a complete set of, and practical higher occupation school financial performance evaluation model. The fourth part is the application of the financial performance evaluation model to evaluate the financial performance of Higher Vocational College, in order to verify the validity of the model.In this paper, using the data of Anhui Province financial2009-2011a place of higher occupation colleges and the area of the other two vocational schools2011financial data, the use of evaluation model is studied, and the results of a case study of the evaluation and analysis. By comparing the evaluation results of the analysis can be seen, Higher occupation college financial performance evaluation model of the comprehensive index system, The evaluation index and its weight setting is reasonable, the actual situation can reflect the higher occupation school financial performance.