高校财务二次相对评价方法的研究  

The Secondly-relative Financial Appraisable Study of Higher Education in China

作　　者：何桢[1] 张鹏[1] 

机构地区：[1]天津大学,天津300072

出　　处：《哈尔滨商业大学学报（社会科学版）》2005年第5期43-45,53,共4页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：在教育部建立的大学财务综合评价指标体系的基础上,构建将层次分析和数据包络分析相结合的二次相对评价模型对高校财务状况进行评价,以弥补传统方法的不足;然后以10所国内知名高校2003年和2004年的财务报告数据为样本进行实证研究,研究结果表明,我国高校在综合财务水平和经营管理者主观有效努力程度上存在一定差异。In this paper, based on the comprehensive financial evaluation index system of higher education in China established by the ministry of education, it create the secondly - relative appraisable model using analytic hierarchy process and data envelopment analysis to make up the lack of the traditional appraisable methods. And then, through the proving study of financial report data of ten universities in China during 2003 and 2004, it shows that the universities in China are different in comprehensive financial level and contributions of subjective efforts.

关 键 词：高等院校财务综合评价 层次分析法 数据包络分析 

分 类 号：F234.3[经济管理—会计学]