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Research On The Evaluation Of College Financial Management Status Based On AHP

Posted on:2020-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:Y T SunFull Text:PDF
GTID:2437330578977057Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of higher education,the funds for higher education have increased year by year.How to manage the use of college funds and improve the use efficiency of funds is highly valued by the government,society and universities.From the beginning of this century,China introduced the concept of financial management index evaluation into research and application management.Universities have also gradually carried out the evaluation of financial management status to promote more objective,scientific understanding of the efficiency of financial management,and better achieve the optimal allocation of educational resources.In order to give full play to the advantages of colleges and universities and maximize benefits,it is necessary to fully and rationally use funds to achieve the integration of various educational resources.Establishing an effective financial performance evaluation system is an effective measure to improve and improve financial management in colleges and universities.On this basis,it is necessary to strengthen budget management,assess the allocation and use of funds,and implement the responsibility system for education fund management.This has important practical significance for guiding colleges and universities to adjust the financial management structure and improve the level and efficiency of financial management.The financial management system of colleges and universities provides guidelines and basis for the behavior of financial management,and also provides a direct basis for all economic behaviors of colleges and universities.At present,the modern university system is gradually being established in colleges and universities,and the construction of financial management system is increasingly being valued by universities.Strengthening the financial management system of schools has gradually become an effective way to improve the financial management standards of colleges and universities.Next,it is of high practical significance and theoretical value to study how to construct a set of financial management status index system that not only meets the current actual situation of colleges and universities,but also has certain operability.Based on the analysis of related concepts,theoretical foundations and evaluation methods,this paper focuses on the empirical analysis of the financial management of Jiangsu S.Firstly,by referring to relevant literatures,this paper studies and constructs the evaluation index system of financial management status of colleges and universities.Secondly,it standardizes the actual index data of S colleges and universities,and combines the analytical method of AHP to obtain the evaluation value of each index and the financial management of S colleges and universities.Comprehensive evaluation value;Finally,based on the evaluation results,using the actual data of the indicators,it is proposed that the financial management of S colleges may have imperfect budget management system,uneven distribution of research funds and lack of capital efficiency.The reasons for the problem,and put forward relevant suggestions for improving the financial management status of S colleges and universities,which also have general reference significance for other colleges and universities.
Keywords/Search Tags:university, financial management, analytic hierarchy process
PDF Full Text Request
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