Research On Evaluation System Of Financial Performance Of Local University Based On Core-content Development

With the development of economy, higher education is paid more attention. Due to the reform on the system of higher education, the size of universities is enlarged, and the quality of teaching and research is improved. However, even with so many achivements, universities are still facing financial risks and money has not been effective utilization. It is of great significance for the universities to switch their development model from volume-oriented to quality-oriented. Thus, based on the requirements of core-content development, the assess on the universities’ financial performance can push universities to improve their financial management, reduce financial risk, make full use of resources and adjust the structure. This action means a lot to the universities, especially for the local colleges which are the main part of Chinese higher education.After a lot of reading and a questionnaire inquiry among university accountants, we created an index system which includes 7 first- level indexes and 30 second- level indexes. This system can be used to build a hierarchy structure model, make a matrix for grade analysis and figure out the weighted index values of different kinds of universities via YAAHP software. All we did is to set a model to assess the financial performance of universities and analyze the data. At last, we took one university for a test on the assess model, analyzed the financial status of the university and gave them our suggestions.According to the requirements of core-content development, this article figures out an assessment system of universities financial performance, which is set to pay more attention to improve the level of financial management and the ability of sustainable development. This article hopes to enrich and improve the financial performance evaluation system in colleges and universities.