节点文献
高校财务绩效评价研究
Research on Evaluation of Higher School Financial Performance
【作者】 王江丽；
【导师】 张建初；
【作者基本信息】 苏州大学 ， 教育经济与管理， 2010， 硕士
【摘要】 20世纪80年代,高校财务绩效评价在许多西方国家高校得到广泛的应用,随着我国高等教育财务风险不断加大,为了合理配置高等教育资源,迫切需要建立有效的高等院校的财务绩效评价体系,通过建立高校绩效评价指标体系,可以对学校的办学成果和学校工作的各个方面进行数量化的测评。本文介绍了定量指标的选取方法,因子赋权法、变异系数法和综合评分法等主客观赋权法以及主成分和层次分析法等绩效评价的方法,选取了江苏省50所高校的财务数据,先运用了主成分分析法和层次分析法对高校的财务绩效进行分析,再利用几何平均法将得出的两组判断分值进行几何平均,从而得出一个平均判断分值的方法。新的财务绩效评价方法有效的避免了通过采用主观赋权法对指标造成的不确定性,以及客观赋权法对指标的无情境性的缺点,避免单一评价方法的不足所带来的结果偏差,使评价结果可以相互弥补,更加公正。对高校财务绩效评价研究具有一定的参考作用。
【Abstract】 University financial performance evaluation is widely used in many universities of western countries in 20 century, 80s, with the increasing financial risks of higher education of our country, in order to allocate resources of higher education rationally, establish the effective evaluation system of higher education’s financial performance is urgent needed, through which we can give quantitative evaluation for school’s outcome and it’s work in all aspects. This article describes the selection method of quantitative indicators, factor weighting method, coefficient of variation and synthesis rate law and the principal component objective and subjective weighting method and the analytical hierarchy method of performance evaluation. The financial data of 50 colleges or universities in Jiangsu Province is selected for test. First, adopt the primary component analysis and hierarchical analysis method to analyze the financial performance of universities, and then use the geometric mean method to average the scores of the two groups derived from the frontal step, achieve a method to judge score on average. This new financial performance evaluation method is effective to avoid the uncertainty of the index caused by the method of subjective weighting, and the non-target situational disadvantage of objective weighting method, and the inaccuracy for using a single evaluation method, and then, the evaluation results can complement each other, and bring more justice. Finally, the work of this paper has a certain reference effects for evaluation of the university financial performance.