本文選題：高等學(xué)校　切入點(diǎn)：財(cái)務(wù)績(jī)效　出處：《西安科技大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：國(guó)家實(shí)行高等教育體制改革以后，高校的招生人數(shù)大規(guī)模增加，為了滿足擴(kuò)招的需要，高校紛紛建立第二校區(qū)。由于政府撥款并沒(méi)有大幅度的增加，高校進(jìn)行基礎(chǔ)設(shè)置建設(shè)所需要的資金大都是通過(guò)銀行貸款獲得的。同時(shí)高校的非盈利性決定了其很難通過(guò)自身的盈利來(lái)解決債務(wù)問(wèn)題，因此，許多高校存在一定的財(cái)務(wù)問(wèn)題。在此背景下，對(duì)高校的財(cái)務(wù)績(jī)效進(jìn)行考核就顯得尤為重要。 論文從高校財(cái)務(wù)績(jī)效評(píng)價(jià)所需的理論支撐為切入點(diǎn)，深入研究了評(píng)價(jià)體系的相關(guān)概念、理論、評(píng)價(jià)原則、評(píng)價(jià)所采用的方法等。通過(guò)文獻(xiàn)法，進(jìn)行指標(biāo)的初選，在此基礎(chǔ)之上，采用問(wèn)卷調(diào)查，并結(jié)合專家評(píng)判與層次分析法進(jìn)一步篩選指標(biāo)以及權(quán)重設(shè)置，建立了具有三個(gè)層級(jí)，4個(gè)一級(jí)指標(biāo)，18個(gè)二級(jí)指標(biāo)的評(píng)價(jià)體系。同時(shí)，，為了更好地預(yù)測(cè)高校財(cái)務(wù)狀況，最大限度地降低高校財(cái)務(wù)風(fēng)險(xiǎn)，對(duì)各指標(biāo)的原始數(shù)據(jù)借助SPSS處理，得出綜合評(píng)價(jià)值，并按四個(gè)等級(jí)進(jìn)行評(píng)價(jià)，判斷財(cái)務(wù)運(yùn)行情況，以便作為財(cái)務(wù)運(yùn)作和進(jìn)行風(fēng)險(xiǎn)管理的依據(jù)。為檢驗(yàn)本指標(biāo)體系的科學(xué)性，論文采用實(shí)證分析方法，以某一高校為案例，詳細(xì)的介紹了該評(píng)價(jià)體系在現(xiàn)實(shí)中的使用，并據(jù)此提出了該高校提高財(cái)務(wù)績(jī)效水平的對(duì)策。最后給出了研究的結(jié)論，展望了后續(xù)研究的方向。 論文通過(guò)建立高校財(cái)務(wù)績(jī)效評(píng)價(jià)體系，對(duì)當(dāng)前高校的財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題進(jìn)行測(cè)評(píng)，給高校的財(cái)務(wù)管理提供決策和參考的依據(jù)，從而促進(jìn)高校沿著健康合理的發(fā)展道路走下去。
[Abstract]:After the reform of the country's higher education system, the number of students enrolled in colleges and universities has increased on a large scale. In order to meet the needs of enrollment expansion, colleges and universities have set up second campuses one after another. Since government funding has not increased by a large margin, Most of the funds needed by colleges and universities for infrastructure construction are obtained through bank loans. At the same time, the non-profit nature of colleges and universities makes it difficult for them to solve the debt problem through their own profits, so, There are some financial problems in many colleges and universities. Under this background, it is very important to evaluate the financial performance of colleges and universities. Based on the theoretical support of financial performance evaluation in colleges and universities, this paper deeply studies the related concepts, theories, evaluation principles, evaluation methods and so on. On this basis, the evaluation system with three levels, four first-grade indexes and 18 second-level indexes is established by questionnaire, combined with expert evaluation and analytic hierarchy process (AHP) to further screen indicators and set up weights. In order to better predict the financial situation of colleges and universities and minimize the financial risks of colleges and universities, the original data of each index are processed with SPSS, the comprehensive evaluation value is obtained, and the financial operation is judged according to the four grades. In order to be the basis of financial operation and risk management, in order to test the scientific nature of the index system, the paper uses the empirical analysis method, taking a university as a case, introduces the use of the evaluation system in reality in detail. Based on this, the author puts forward the countermeasures to improve the financial performance of the university. Finally, the conclusion of the research is given, and the direction of the future research is prospected. Through establishing the financial performance evaluation system of colleges and universities, this paper evaluates the current financial risks in colleges and universities, and provides the basis for decision making and reference for the financial management of colleges and universities, thus promoting universities to follow a healthy and reasonable development path.
【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：G647.5

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 劉敏;基于利益相關(guān)者的高校財(cái)務(wù)績(jī)效評(píng)價(jià)研究[D];西華大學(xué);2012年

本文編號(hào)：1591355