Research On The Evaluation Of Ordinary Junior School Financial Performance

With the development of social economy, the strategy that the government givespriority to developing education has become increasingly prominent. As a part ofcompulsory education, general secondary education plays a connecting role in the wholeeducation. The investment from government increased year by year, and the support fromthe community is also increasing. However, there are many drawbacks in the currentfinancial management of ordinary junior. For example, the use of capital is unreasonable,resource utilization is not high, and the work of financial analysis is relatively weak.Therefore, it’s particularly important to establish a financial performance evaluationsystem of ordinary junior. The paper makes Shandong province as research area, buildingfinancial performance evaluation index system of ordinary middle school.Firstly, paper reviews the literatures related to financial performance evaluation ofordinary junior school, and then studies about basic concepts and the theoretical basisrelated to the evaluation system. The paper selects the index through literature synthesisand combined with the actual situation of Shandong Province. On this basis, aquestionnaire, expert judgment and AHP is used to identify indicators and set weights inorder to construct financial performance evaluation system of Shandong junior school, andfurther evaluation model is established. And then the paper takes three ordinary middleschools for example, using their financial data in recent three years, to verify the validity ofthe evaluation model. Meanwhile, the paper finds the problems of the financialperformance management and gives improved recommendations. Finally, the paper givesthe conclusions of the study and prospects the future research direction.