本文關鍵詞： 利益相關者 財務績效評價 指標體系 雷達圖分析法　出處：《西華大學》2012年碩士論文　論文類型：學位論文

【摘要】：高等院校是一個由政府、高校管理者、教職工、學生及其家長、債權人、捐贈者等利益相關者共同作用的有機整體，而且各個利益相關者的利益需求以及程度也各不相同。一直以來，在做財務績效評價時，，各高校都把政府作為唯一的服務對象，自然而然的其要求就成為了評價的唯一標準，這種高校財務績效評價顯然是片面的和不夠科學的。在實際的績效評價中，這種方式的劣勢也己經(jīng)不斷顯現(xiàn)出來。而教育的公益性質(zhì)又決定了高校具有社會性，政府是最主要的投資者，但卻不是最主要的服務對象和受益者，因此在進行財務績效評價時不應該只單純考慮政府利益，同時還要重視其他利益相關者如高校管理者、教職員工、學生及其家長、債權人和捐贈者等的合理利益需求。構建基于各利益相關者利益需求的財務績效評價系統(tǒng)，能更好的促進高校自身的發(fā)展，也能更好的促進社會進步。 我國進行高等教育體制改革后，高等教育的招生人數(shù)逐年增加，而擴招帶來的問題之一就是高�，F(xiàn)有軟硬件設施不能滿足需要，高校必須增加相應的投入。但是由于政府財政撥款增加的幅度跟不上擴招的幅度，而且高校不是企業(yè)沒有盈利性，自身的資金籌集能力有限，所以導致很多高校的資金短缺問題都是通過向銀行貸款來解決的。因此，高等院校普遍都存在著一定的財務風險。針對這種情況，亟需通過對高等院校進行財務績效評價來發(fā)現(xiàn)問題、解決問題。 本文以財務績效評價理論和利益相關者理論為基礎，運用雷達圖分析法，分析了利益相關者如何影響當代高等院校發(fā)展，并針對X大學進行了財務績效評價，發(fā)現(xiàn)了該高校存在的一些問題并提出了對策建議。通過學習國內(nèi)外高校財務績效評價優(yōu)秀的理論、實踐經(jīng)驗，立足于我國高等教育的現(xiàn)實情況，構建了由籌資能力指標、資金使用效率指標、財務綜合實力指標以及可持續(xù)發(fā)展能力指標組成的高校財務績效綜合評價指標體系。通過此指標體系，可以反映各個利益相關者的合理利益需求，擴大了對高校財務績效評價的服務對象，同時也使得績效評價指標體系更為合理，從而為提高高校未來的財務管理水平具有一定的參考作用。
[Abstract]:Institutions of higher learning are an organic whole of government, university administrators, faculty, students and their parents, creditors, donors and other stakeholders. And the interest needs and the degree of each stakeholder are different. All along, when doing the financial performance evaluation, each university regards the government as the only service object, naturally its request has become the sole standard of evaluation. It is obvious that this kind of financial performance evaluation of colleges and universities is one-sided and unscientific. In the actual performance evaluation, the disadvantages of this kind of way have been constantly revealed, and the commonweal nature of education has decided that colleges and universities have sociality. The government is the most important investor, but it is not the most important client and beneficiary. Therefore, the financial performance evaluation should not only consider the interests of the government, but also attach importance to other stakeholders, such as university administrators. The reasonable interest needs of teaching staff, students and their parents, creditors and donors. The financial performance evaluation system based on the interest needs of the stakeholders can better promote the development of colleges and universities. Can also better promote social progress. After the reform of China's higher education system, the enrollment of higher education has increased year by year. One of the problems caused by the expansion of enrollment is that the existing hardware and software facilities in colleges and universities cannot meet the needs. Colleges and universities must increase the corresponding investment. However, because the increase in government financial allocations cannot keep up with the increase in enrollment, and because colleges and universities are not enterprises without profitability, their ability to raise funds is limited. Therefore, the shortage of funds in many colleges and universities is solved by making loans to banks. Therefore, colleges and universities generally have certain financial risks. In view of this situation, It is urgent to find and solve the problems by evaluating the financial performance of colleges and universities. Based on the theory of financial performance evaluation and stakeholder theory, this paper analyzes how stakeholders affect the development of colleges and universities by using radar map analysis, and evaluates the financial performance of X University. This paper finds out some problems existing in this university and puts forward some countermeasures and suggestions. By studying the excellent theory and practical experience of financial performance evaluation in colleges and universities at home and abroad, based on the reality of higher education in our country, the paper constructs the index of financing ability. The index system of comprehensive evaluation of financial performance of colleges and universities is composed of the index of efficiency of fund use, the index of comprehensive financial strength and the index of sustainable development ability. Through this index system, the reasonable interest needs of various stakeholders can be reflected. At the same time, it also makes the index system of performance evaluation more reasonable, which has a certain reference role for improving the level of financial management in the future of colleges and universities.
【學位授予單位】：西華大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：G647.5;F224

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