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Research On The Management Of University

Posted on:2021-01-12Degree:MasterType:Thesis
Country:ChinaCandidate:J T ChenFull Text:PDF
GTID:2427330602482823Subject:Accounting
Abstract/Summary:PDF Full Text Request
The level of capital expenditure management in colleges and universities is related to the development of colleges and universities.At present,many colleges and universities have established management evaluations of fund use.From the perspective of effectiveness,they have also achieved ideal results.Therefore,the evaluation of college capital expenditure management is a very important part of financial work,not only for the expenditure of funds.A reasonable evaluation is also a guiding role for the future development of colleges and universities.As a university in transition,it requires a lot of capital expenditure.To carry out new discipline reforms,including the construction of laboratories and training bases.The amount of money involved in this process is enormous.Therefore,the use of funds for university transformation should be more stringent,and a new and improved evaluation system is needed to conduct evaluation.The state's investment in higher education has continued to increase.At the same time,with the implementation of the “distribution service” policy,the government has relaxed the university's great autonomy in the use of funds.The amount of capital expenditure in colleges and universities is increasing,and the degree of freedom of use of funds by colleges and universities is also constantly increasing.How to use the funds in hand and give full play to the role of education funds is a problem that every university must pay attention to.It is very necessary to evaluate the expenditure management of funds.Objective quantitative evaluation is very necessary.It is difficult to obtain objective evaluation results only through subjective fuzzy evaluation,and it cannot reflect the management level of colleges and universities in terms of capital expenditure.It also makes it difficult for universities to make horizontal comparisons and cannot find problems in the use of funds.Therefore,the construction of the fund expenditure management indicator system should be based on quantitative evaluation.Based on the BSC Balanced Scorecard and AHP Analytic Hierarchy Process,this paper determines the indicators of four dimensions through the BSC Balanced Scorecard,and then determines the weight of the indicators according to the AHP analysis method and analyzes the quantitative indicators.Taking SH university as the specific analysis object,through the construction of the fund expenditure management evaluation system,the paper analyzes the capital expenditure management of SH university,and obtains the quantitative evaluation results of SH university.According to the results,the problems of the current capital expenditure structure and the lack of investment in transformation and development of SH colleges and universities are analyzed,and specific solutions are proposed according to the problems.
Keywords/Search Tags:local colleges and universities, capital expenditure, performance evaluation, balanced scorecard, analytic hierarchy process
PDF Full Text Request
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