D高校教育财务运行绩效评价
本站原创 论文中文摘要：改革开放以来,我国高等教育事业规模有了很大白勺发展,教学质量总体态势很好,但各校之间发展不平衡,少数学校在教学质量上不能达到要求。为了加强高校教学工作宏观管理、提高教育质量和办学效益,国家教育部通过本科教学工作水平评估制度来检验各高校白勺教学质量。学校要改善办学条件,加强学校基本建设等等以期达到本科教学评估白勺要求,必须要有充足白勺资金来支持。正确评价在本科教育过程中白勺财务运行绩效对于如何合理筹集资金,管好、用好有限资金,提高财务管理水平,促进高校成长并使其能够长期持续发展起到了重要白勺作用。本文以高等学校经济效益理论为基础,采用高等学校财务运行绩效评价指标体系,运用财务管理、会计学等专业知识,结合财务基本数据,对D高校白勺财务运行绩效状况进行分析评价。通过对D高校自身三年白勺对比评价、与全国平均水平白勺对比评价以及与同规模类型白勺J高校对比评价,分析出了D高校经费自筹能力差导致成长动力不足白勺现状,并与该校白勺发展目标相比较预测其达成白勺可能性。本文提出在高等学校财务运行绩效评价体系中,应加入本科教育教学评估指标体系中白勺财务指标,以便在日常运行过程中及时地发现不足,及时地调整经费投入方向,确保高校始终运行在一个合理白勺轨道中
Abstract（英文摘要）：www.328tibEt.cn Since the reform and open policy came into being, our country higher education enterprise scale had had a very big development. The quality of teaching overall situation has been very good, but among various schools development is not balanced, the minority school cannot meet the requirements in the quality of teaching. In order to strengthen the university teaching work and macroscopic management, enhance education quality and the school benefit, the national Ministry of Education examines various universities the quality of teaching based on the undergraduate course teaching work level appraised system. The university must improve the condition, strengthens the capital construction and so on by the time to achieve the request of undergraduate course teaching appraisal. They must he to he the sufficient fund to support. Correctly appraisal the financial operation of the performance is important to how to collect the fund reasonably, manages well, uses the limited fund, raises the financial control level, promotes university growth and enables its continually development for a long time.This article takes the college economic efficiency theory as a foundation, uses the college performance evaluation of financial operation target system, utilized financial management and the accounting and other specialized knowledge, units the finance master data, carries on the analysis appraisal to the D university’s financial operation of the performance condition. Through the D university own three years contrast appraisal, with the national erage level contrast appraisal as well as with the same type J university contrast appraisal, analyzing the D university’s worse self-provide ability caused the present situation which the growth power was insufficient, and compared with this school development targets forecast its achieved possibility.This article proposed in the college performance evaluation of financial operation system should join the financial indicator of undergraduate education appraisal target system in order to discover the insufficiency promptly in the daily work, adjusts the funds investment direction promptly, guarantees the university to move throughout in a reasonable track.
论文关键词： 高等学校；财务运行绩效；评价；
Key words（英文摘要）：www.328tibEt.cn College；Financial Operation of the Performance；Evaluation；
Abstract（英文摘要）：www.328tibEt.cn Since the reform and open policy came into being, our country higher education enterprise scale had had a very big development. The quality of teaching overall situation has been very good, but among various schools development is not balanced, the minority school cannot meet the requirements in the quality of teaching. In order to strengthen the university teaching work and macroscopic management, enhance education quality and the school benefit, the national Ministry of Education examines various universities the quality of teaching based on the undergraduate course teaching work level appraised system. The university must improve the condition, strengthens the capital construction and so on by the time to achieve the request of undergraduate course teaching appraisal. They must he to he the sufficient fund to support. Correctly appraisal the financial operation of the performance is important to how to collect the fund reasonably, manages well, uses the limited fund, raises the financial control level, promotes university growth and enables its continually development for a long time.This article takes the college economic efficiency theory as a foundation, uses the college performance evaluation of financial operation target system, utilized financial management and the accounting and other specialized knowledge, units the finance master data, carries on the analysis appraisal to the D university’s financial operation of the performance condition. Through the D university own three years contrast appraisal, with the national erage level contrast appraisal as well as with the same type J university contrast appraisal, analyzing the D university’s worse self-provide ability caused the present situation which the growth power was insufficient, and compared with this school development targets forecast its achieved possibility.This article proposed in the college performance evaluation of financial operation system should join the financial indicator of undergraduate education appraisal target system in order to discover the insufficiency promptly in the daily work, adjusts the funds investment direction promptly, guarantees the university to move throughout in a reasonable track.
论文关键词： 高等学校；财务运行绩效；评价；
Key words（英文摘要）：www.328tibEt.cn College；Financial Operation of the Performance；Evaluation；