“双一流”建设背景下高校财务绩效综合评价体系构建策略探析  

On the Construction Strategy of a Comprehensive Evaluation System of University Financial Performance in the Context of“Double First-Class”Construction

作　　者：付立新 周文雪 王芊然 柏晓林 刘景艳 FU Li-xin;ZHOU Wen-xue;WANG Qian-ran;BAI Xiao-lin;LIU Jing-yan(Finance Department,Tangshan Normal University,Tangshan 063000,China;Finance Department,North China University of Science and Technology,Tangshan 063000,China;Finance Department,Tangshan University,Tangshan 063000,China)

机构地区：[1]唐山师范学院财务处,河北唐山063000 [2]华北理工大学财务处,河北唐山063000 [3]唐山学院财务处,河北唐山063000

出　　处：《唐山师范学院学报》2024年第4期102-105,共4页Journal of Tangshan Normal University

基　　金：2023-2024年度河北省统计科学研究计划项目(2023HY31)。

摘　　要：构建高校财务绩效综合评价体系,应当遵循科学性、分类评价、可比性和动态完整的原则,从重视财务绩效综合评价体系的构建、完善和丰富财务绩效评价体系、加强财务绩效综合评价的监督、建立健全财务绩效综合评价制度四个方面制定策略,从根本上保证财务绩效综合评价工作的效果和质量,为高校的长远发展做好充足准备。The construction of comprehensive financial performance evaluation system in colleges and universities should follow the principles of scientificity,classification evaluation,comparability and dynamic integrity.Strategies should be formulated from four aspects:attaching importance to the construction of a comprehensive financial performance evaluation system,improving and enriching the financial performance evaluation system,strengthening the supervision of financial performance evaluation,and establishing a comprehensive financial performance evaluation system.This will fundamentally ensure the effect and quality of comprehensive evaluation of financial performance,and make adequate preparation for the long-term development of universities.

关 键 词：高校财务绩效 综合评价 “双一流”建设 

分 类 号：C93-03[经济管理—管理学]