【摘要】：隨著我國教育事業(yè)的改革,高等學(xué)校逐漸成為面向社會(huì)、自主辦學(xué)的法人實(shí)體,保持良好的財(cái)務(wù)狀況和一定發(fā)展?jié)摿?是高等學(xué)校持續(xù)穩(wěn)定發(fā)展的必要條件。因此,對高校財(cái)務(wù)狀況進(jìn)行科學(xué)的評價(jià),及時(shí)、準(zhǔn)確地反饋財(cái)務(wù)信息,了解學(xué)校發(fā)展?jié)摿?具有重要的理論與實(shí)踐研究價(jià)值。 論文首先對企業(yè)和高校的內(nèi)部組織結(jié)構(gòu)進(jìn)行了分析與比較,以及財(cái)務(wù)績效評價(jià)的相關(guān)理論進(jìn)行了介紹,根據(jù)高校財(cái)務(wù)評價(jià)的目的,按照科學(xué)性、整體性、可比性、可行性的原則,依據(jù)《高等學(xué)校財(cái)務(wù)制度》及相關(guān)制度的規(guī)定,結(jié)合高校財(cái)務(wù)評價(jià)的特點(diǎn),構(gòu)建了一套能全面反映當(dāng)前高校特點(diǎn)的財(cái)務(wù)綜合指標(biāo)體系,運(yùn)用德爾菲法確定了指標(biāo)權(quán)重,對指標(biāo)進(jìn)行了標(biāo)準(zhǔn)化處理,并建立了綜合評價(jià)模型,最后進(jìn)行了例證分析。 本文所建立的高校財(cái)務(wù)綜合評價(jià)體系,既能夠分別對各評價(jià)單位將各項(xiàng)指標(biāo)與評價(jià)指標(biāo)標(biāo)準(zhǔn)進(jìn)行比較,進(jìn)行單因素評價(jià),也能夠?qū)Ω黜?xiàng)指標(biāo)的評價(jià)結(jié)果進(jìn)行匯總,形成一套全面反映評價(jià)對象的綜合評價(jià)數(shù)值,對加強(qiáng)高校財(cái)務(wù)狀況的有效監(jiān)控和宏觀管理,促進(jìn)高校財(cái)務(wù)工作自我評價(jià)和自我約束,針對性地提出改進(jìn)措施有重要作用。
[Abstract]:With the reform of education in our country, colleges and universities have gradually become the legal entities facing the society and running their own schools. It is a necessary condition for the sustained and stable development of colleges and universities to maintain a good financial situation and certain development potential. Therefore, it is of great theoretical and practical value to evaluate the financial situation of colleges and universities scientifically, to give timely and accurate feedback of financial information and to understand the development potential of colleges and universities. Firstly, the paper analyzes and compares the internal organizational structure of enterprises and universities, and introduces the relevant theories of financial performance evaluation. According to the purpose of financial evaluation in colleges and universities, it is scientific, holistic and comparable. On the principle of feasibility, according to the regulations of "Financial system of higher Education" and related systems, and combining the characteristics of financial evaluation in colleges and universities, this paper constructs a comprehensive financial index system which can comprehensively reflect the characteristics of current colleges and universities. The index weight is determined by Delphi method, the index is standardized, and the comprehensive evaluation model is established. Finally, the example analysis is carried out. The comprehensive financial evaluation system of colleges and universities established in this paper can not only compare each index with the evaluation index standard, but also sum up the evaluation results of each index. The formation of a set of comprehensive evaluation values reflecting the evaluation object in an all-round way plays an important role in strengthening the effective monitoring and macroscopic management of the financial situation of colleges and universities, promoting self-evaluation and self-restraint in the financial work of colleges and universities, and putting forward corresponding improvement measures.
【學(xué)位授予單位】：沈陽航空航天大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：G647.5

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