高校财务困境的界定研究——基于绩效评价的证据  

The Definition Criterion of Financial Distress of University--based on the Evidence of Efficiency Evaluation

作　　者：于谦龙[1] 

机构地区：[1]上海理工大学管理学院,上海市200093

出　　处：《上海管理科学》2013年第1期105-110,共6页Shanghai Management Science

基　　金：河南省教育科学"十一五"规划课题:高等学校财务风险预警研究(2008-JKGHAZD-062)资助

摘　　要：文章提出了高校财务困境界定的方法。鉴于高校财务恶化过程与高校"生产"的低效率通常是相伴产生的规律,首先,判定高校在第T年处于财务困境与否,然后把其分别归入财务困境样本组或正常样本组。其次,选择并计算两样本组高校的投入产出指标,采用数据包络分析技术,去评价财务困境和正常组高校的生产效率差异。结果是:在第T年,财务困境和正常组高校的纯技术绩率指标、规模效率指标差异显著。因此,说明本文提出的财务困境界定方法有效地刻画了高校的财务困境状态。There, a definition criterion of financial distress of university is provided. In view of the rule of financial deterioration procession is followed by the low production efficiency, firstly, samples are selected, a university is judged in the state of financial distress or normal in the year named T, which is divided into financial distress or normal group. Secondly, the input and output indicators of universities in the samples are selected and calculated, the production efficiency difference of financial distress group and normal group is evaluated by data envelopment analysis method. The result is： the difference of purely technical efficiency and scale efficiency of distress university and normal university is significantly in the year T. Therefore, the definition criterion of financial distress of university provided in this paper is illustrated that is effective to define financial distress or normal of a university.

关 键 词：高校 财务困境 效率 

分 类 号：G647[文化科学—高等教育学]