In recent years,the university has conducted a large-scale expansion, proposed new development goals. With the expansion of the scale of schools,colleges and universities are also facing the problem of lack of funds and low efficiency of education resource utilization. Changes in the internal and external financial environment, put forward higher request to thefinancial management of colleges and universities. The new subject facing the financial management of colleges and universities is how to make use of resources to achieve the maximization of rationalization and efficiency. Therefore, the research on financial performance evaluation is very important.This paper analyzes the research status of college financial performance evaluation at home and abroad, and describes the main concepts, evaluation and content of college financial performance evaluation theory,. 48 colleges and universities in Jiangsu province is selected as the research sample, selecting 17 financial indexes, constructing the evaluation index system of financial performance. By using the established index system, using factor analysis method and analytic hierarchy process to the 48 universities in Jiangsu province to conduct the empirical analysis of financial performance,.We find the the implementation of the indicators of the financial performance in these colleges. According to the empirical results,we analysis the shortcomings of the selected samples of financial performance, and provides the corresponding suggestions and measures. |