Study On The Construction Of Financial Performance Evaluation Index System In Hunan University

With the promotion of comprehensive reform of education system and the promotion of national construction of world-class universities and first-class discipline policy,the funds of colleges and universities are increasing.Government requires that colleges and universities should be in accordance with the provisions of the competent authorities,according to the needs of the school's financial management,scientific setting of financial analysis indicators,to carry out financial analysis.Now,the vast majority of the larger comprehensive schools implement the financial management system of "unified leadership,hierarchical management",at the same time,the secondary school has obtained more financial resources and enjoyed the corresponding financial autonomy.Under this background,it has a great significance of constructing the financial performance index system and form the financial operation mechanism of self-development and self-restraint of colleges and departments.Based on the principal-agent theory,stakeholder theory,incentive theory and public finance theory,this paper summarizes the internal financial management mode and the characteristics of the current financial performance evaluation system of Hunan university,analyzes the problems existing in the evaluation system,improves the financial performance evaluation index system of Hunan university according to the principles of objectivity,comparability and quantitative and qualitative combination,enriches the financial performance evaluation index by adding the dimension of financial performance evaluation index,refining the content of financial performance evaluation index,and determines the weight of the financial performance evaluation index of Hunan university.In this paper,the implementation of the financial performance evaluation index system method has improved the Hunan university faculty financial performance evaluation system,supplied a set of suitable faculty financial performance evaluation system for Hunan university,providing a reference for other colleges and universities to improve the faculty financial performance evaluation system..