Research On Optimization Of Financial Analysis Index System Of A University

With the continuous deepening of education development and the continuous advancement of institutional reform,financial analysis of colleges and universities has always been one of the hot topics concerned by theoretical and practical circle.In order to comply with the development of colleges and universities and meet the needs of the society,the"Government Accounting System-Accounting Subjects and Statements of Administrative Institutions"(Cai Kuai[2017]No.25)was fully implemented in 2019,and the "Measures for the Preparation of Government Financial Reports(Trial)"(Cai Ku[2019]No.56)and the"Guidelines for the Preparation of Financial Reports of Government Departments(Trial)"(Cai Ku[2019]No.57)in 2020 were officially implemented.However,the index system corresponding to the financial analysis of colleges and universities cannot fully adapt to the changes in the dual-track accounting mode of budget accounting and financial accounting,and needs to be optimized urgently.However,this paper takes University A as the research object,using literature research methods,questionnaire survey methods,etc.,first of all,starting from the current situation of the existing financial analysis index system of A university,and finds that there are problems such as incomplete system content,single financial analysis method,lack of standard values for some financial indicators,and financial analysis remaining in phenomenon analysis.The reasons for such problems are explained from lack of specific indicators of financial analysis,lack of data and other reasons that affect the use of financial analysis methods,difficulty in setting standard values of financial indicators,and Lack of comprehensive financial analysis talents.Then,this paper focuses on the "Government Department financial Report Preparation operation Guide",using the hierarchical analysis method,combined with the financial report,final account report and financial work report of A University,from the financial situation,financial operation,financial management status and other aspects to improve the existing system of A University.Finally,using the fuzzy comprehensive evaluation method,the application analysis of the optimized system of University A is carried out to help the internal users of the financial information of the university to further understand the actual situation of the university,make a more objective evaluation of the university,and find out the problems existing in the financial management of the university,and then make improvements to enhance the competitiveness and development potential of the university.At the same time,combined with the problems in the original system and their causes,suggestions are put forward to continuously optimize the content of the financial analysis index system in colleges and universities,improve the financial analysis methods,set up unified financial analysis indicators and standard values by the competent departments of colleges and universities,and improve the professional skills of financial personnel.