A高校财务管理绩效评价指标的建立  

Establishment of Financial Management Performance Evaluation Indicators in A University

作　　者：解芳[1] Xie Fang(Xi’an Siyuan University,Xi’an 710038,China)

机构地区：[1]西安思源学院,西安710038

出　　处：《黑龙江科学》2023年第23期149-151,共3页Heilongjiang Science

摘　　要：高校财务管理绩效评价指标的建立对高校资金周转与教学质量提升具有重要的影响。从资金管理、利益相关者、内部资源配置、学习成长培养四个维度评价指标分析A高校2020—2021年的财务管理绩效情况。结果表明,A高校财务出现赤字,两年的教育支出占比均保持在80%左右,资金使用效率较高,预算支出完成率出现较大波动,科研经费占比较低。社会满意度、学生满意度、学位授予率、毕业生就业率四项指标的表现较好,人力资源配置水平较高,但师生比较低,教学队伍和论文的质量均有待进一步提高。图书馆的电子及纸质教育资源的价值尚未被充分挖掘,实习基地与专业数量比率较低。A高校应优化成本预算管理机制,加强学术科研创新,建立多元化筹资渠道,建设高质量人才教师队伍。The establishment of financial management performance evaluation index has important influence on capital turnover and teaching quality improvement.The study analyzes the financial management performance of A University from 2020 to 2021 from four evaluation indicators:capital management,stakeholders,internal resource allocation,learning and development training.The results show that A university has a financial deficit,the proportion of education expenditure in two years is maintained at about 80%,the efficiency of fund use is high,the completion rate of budget expenditure fluctuates greatly,and the proportion of scientific research funds is relatively low.The four indicators of social satisfaction,student satisfaction,degree awarding rate and graduate employment rate are good.The human resources allocation level is high,but the teachers and students are relatively low,and the quality of teaching team and papers need to be further improved.The value of electronic and paper educational resources in libraries has not been fully explored,and the ratio of practice bases to the number of majors is low.A University should optimize the cost budget management mechanism,strengthen academic research innovation,establish diversified financing channels,and build a team of high-quality talents and teachers.

关 键 词：资金管理 利益相关者 内部资源配置 学习成长培养 

分 类 号：G647.5[文化科学—高等教育学]