“双一流”建设导向下的高校财务绩效综合评价研究  

Study on the Comprehensive Evaluation of Financial Performance of Universities under the Guidance of “Double First-class” Construction

作　　者：陆芊芊 王文华 孙凌峰 Lu Qianqian;Wang Wenhua;Sun Lingfeng(Business School,Changzhou University,Changzhou 2131641,China)

机构地区：[1]常州大学商学院,江苏常州2131641

出　　处：《经济研究导刊》2023年第11期92-96,共5页Economic Research Guide

基　　金：江苏高校哲学社会科学研究重大项目“基于政府综合财务报告的高校竞争力分析与江苏高水平大学建设策略研究”(2019SJZDA022);江苏省社科应用研究精品工程项目“政府会计改革背景下高校预算绩效评价体系构建研究”(19SCB-028);江苏省第五期“333高层次人才培养工程”项目(2018);江苏省研究生科研与实践创新计划项目“‘双一流’建设背景下的高校财务绩效综合评价研究”(KYCX20_2616)。

摘　　要：新时代我国建设教育强国的重大战略是推进世界一流大学和一流学科建设,在此背景下,高校的财务绩效综合评价也应与“双一流”建设相适应。同时,随着新的《政府会计准则制度》的实施,高校的财务绩效评价也应跟紧步伐,建立契合新制度的综合评价指标体系,更好地服务高校的“双一流”建设。基于“双一流”建设背景,结合新的《政府会计准则制度》,构建了高校财务绩效评价指标体系,选取15所“双一流”建设背景下的高校财务数据进行绩效综合评价并提出相关对策建议。In the new era,the major strategy of building China into an educational power is to promote the construction of Double First-class University Plan.In this context,the comprehensive evaluation of financial performance of universities should also adapt to the construction of "Double First-class".At the same time,with the implementation of the new "Governmental Accounting Standards System",the financial performance evaluation of colleges and universities should also follow the pace,establish a comprehensive evaluation index system in line with the new system,and better serve the "double first-class" construction of colleges and universities.Based on the background of "Double Firstclass" construction,combined with the new "Governmental Accounting Standards System",the financial performance evaluation index system of colleges and universities was constructed.The financial data of 15 colleges and universities under the background of "Double First-class" construction were selected for comprehensive performance evaluation and relevant countermeasures and suggestions were put forward.

关 键 词：“双一流”建设高校 财务绩效评价体系 新政府会计准则制度 

分 类 号：F234.1[经济管理—会计学]