Research And Analysis On Financial Performance Evaluation Index System Of Higher Vocational School

The issue of this paper is financial performance evaluation system of highervocational schools, according to the spirit of the "National long-term EducationReform and Development Plan (2010-2020)" and other documents, the research onfinancial performance evaluation of higher vocational education appears unbalanced、inadequate investment and other practical problems. on the one hand, it promoteeducational resources for efficient and rational allocation，at the same time, be able toaccurately reflect the financial operating conditions of higher vocational schools,provide a feasible basis for the future work and school-related programs.In this paper, based on the theory of public goods, new public management theory,stakeholder theory as the theoretical basis, the author exposed the method、form offinancial performance evaluation index system in higher vocational schools by usingsystems approach, empirical approach analysis in order to establish a financeevaluating indicator system of higher vocational schools, which is able to bequantificated, can be operated. Analysis the financial performance of the highervocational school which directly under the Shaanxi province with the use ofestablished index system and the method of correlation coefficient and analyzed theform of indexes. The validity of financial performances evaluation system is verifiedin these higher vocational schools by using case study. we explored the root causes ofthe problem, which including poor school conditions, lack of self-capability, irrationalallocation of funds, lack of practical problems with the system control and supervisionmechanism, and finally proposed some countermeasures and suggestions. Thesuggestions include increasing equipment investment, carry out social training, strengthening the real training ability, controlling the level of expenses, formatting awide range of self-financing channels, and combing financial allocations withperformance evaluation of higher vocational schools. I hope this research can providepractical reference for relevant personnel engaged in the work of financialperformance evaluation and can promote the higher vocational education developing ina comprehensive and healthy way.