Construction Of Financial Performance Evaluation System In Collegesand Universities

With the continuous expansion of the scale of higher education,and driven by the policy of speeding up the construction of first-class universities and first-class disciplines proposed in the report of the 19 th CPC National Congress,the expenditure of universities and colleges is increasing continuously.In recent years,local financial expenditure has been declining,especially affected by the epidemic,and this trend is more serious.The main source of funding for X University is financial appropriation,and the shortage of financial funding has also affected X University.In recent years,the personnel funds of X University have been rising continuously,the construction scale of the university has been expanding continuously,and all kinds of facilities have been promoting the construction.The contradiction between the lack of funds and the development of the university has become increasingly prominent.Therefore,how to improve the efficiency of the use of funds and allocate resources more rationally has become a major issue facing the development of X University.It is very important to construct a comprehensive and operable financial performance evaluation system.Based on the principal-agent theory,stakeholder theory,input-output theory,combining with management mode in X University,this thesis analyzes its existing problems,and according to the situation of X University itself,the introduction of the balanced scorecard,from the financial dimension,the stakeholders dimension,internal resource dimension and learning and growth dimension four aspects to build X University financial performance evaluation system.The analytic hierarchy process(AHP)was used to determine the weight of each index,and the specific data of X University in a certain year were used for example analysis.Experts were invited to score each index value,and the fuzzy comprehensive evaluation method was used to comprehensively evaluate the index score.Finally,according to the evaluation results,the next improvement suggestions and measures to ensure the implementation of performance evaluation are put forward.This thesis shows that the overall performance evaluation result of X University is low,with relatively favorable scores in the financial dimension,relatively excellent scores in the stakeholder dimension,medium to lower scores in the internal resource dimension,and average scores in the learning and growth dimension.