Comprehensive Evaluation Of Financial Performance Of Colleges And Universities Under The Background Of "Double First-class" Construction

China’s major strategy to build a strong educational country in the new era is to focus on promoting the construction of world-class universities and first-class disciplines.It clearly proposes that universities should improve their management mode,introduce competition mechanism and conduct performance evaluation.In this context,the comprehensive evaluation of financial performance in colleges and universities should also adapt to the "double first-class" construction.At the same time,with the implementation of the new "Government Accounting Standards System",the financial performance evaluation of colleges and universities should also follow the pace,establish a comprehensive evaluation index system matching the new system,and better serve the "double first-class" construction of colleges and universities.Based on the background of "double first-class" construction,the existing comprehensive evaluation system of financial performance is studied and analyzed,found the existing problems,follow the five principles of scientific,comparability,dynamic integrity,relevance and the principle of representativeness,constructed the "capital cost control","financial development potential","financial performance" and "financial comprehensive evaluation system of 10 comprehensive universities in 2019-2020.The objective empowerment method and the CRITIC weight method is used to assign the selected indicators,and further rank the financial performance values of each university according to the TOPSIS evaluation method.Through this comprehensive performance evaluation system,the financial management level and the"double first-class" construction situation of universities can be more accurately and comprehensively reflected,and the problems existing in the financial management process can be found and corrected in time.The financial performance index evaluation system constructed in this paper can comprehensively reflect the financial performance and financial management level of colleges and universities.The government should actively promote the formulation of government accounting standards system,refine the university education cost accounting standards as soon as possible;encourage universities to become the main body of comprehensive evaluation of financial performance,and form their own financial management system based on their own characteristic development path.Colleges and universities should strengthen the budget control ability and the binding force on the annual budget,pay attention to the accounting of education cost,broaden the financing channels,form a stable and diversified fund sources,improve the ability to deal with emergencies;choose suitable development paths for colleges and universities,improve the effect of financial fund transformation,and absorb high-level financial management talents.