HN高校资金使用效益评价研究
发布时间：2018-11-28 18:39
【摘要】：在高校改革之际，，在高校纷繁复杂的财务工作中，资金使用效益问题日益突出。为保证高校的财务管理水平，因此急需建立一套确实可行的高校资金使用效益的评价体系。 鉴于此，本文对高校财务资金使用效益的评价体系进行了全面的研究。首先本文在绪论中介绍了研究的背景、意义、目的以及国内外相关的研究文献成果，同时阐述了本文的研究思路和方法。其次，介绍了高校资金使用效益相关理论，包括公共产品理论、新公共管理理论、目标管理理论。然后，在上述相关理论的基础上，结合HN高校资金使用的实际情况，基于战略目标的研究层面，从定性和定量两个方面构建了一个 6维度+13指标要素‖的HN高校资金使用效益评价体系，并运用模糊综合评价模型对HN高校资金使用效益进行评价与分析。评价结果揭示了高校资金配置不合理与资金使用效益观念淡薄的问题，暗含出高校体制落后和科学规范资金使用效益评价机制缺失的原因。 最后，针对HN高校资金使用中存在的问题，提出了针对性的提升对策。本文为高校资金使用效益评价提供了研究支持，但是其体系上存在不足之处，仍需要深入探讨，不断创新评价体系。
[Abstract]:During the reform of colleges and universities, the use of funds is becoming more and more important in the complicated financial work. In order to ensure the level of financial management in colleges and universities, it is urgent to establish a set of practical evaluation system for the utilization of funds in colleges and universities. In view of this, this article has carried on the comprehensive research to the university financial fund utilization benefit appraisal system. First of all, this paper introduces the background, significance, purpose of the research and related research results at home and abroad in the introduction, and expounds the research ideas and methods of this paper. Secondly, it introduces the related theories of fund utilization efficiency, including public goods theory, new public management theory and objective management theory. Then, on the basis of the above related theories, combined with the actual situation of the use of HN university funds, based on the strategic objectives of the research level, From the qualitative and quantitative aspects, this paper constructs an evaluation system of the fund utilization benefit of HN colleges and universities with 13 index elements of six dimensions, and uses fuzzy comprehensive evaluation model to evaluate and analyze the fund utilization benefit of HN colleges and universities. The evaluation results reveal the problems of irrational allocation of funds and weak concept of fund utilization benefit, which implies the reasons for the backwardness of institutions of higher learning and the lack of scientific and standardized evaluation mechanism of fund use benefits. Finally, aiming at the problems existing in the use of HN university funds, this paper puts forward some countermeasures. This paper provides research support for the evaluation of fund utilization benefit in colleges and universities, but there are some deficiencies in its system, which still need to be deeply discussed and continuously innovated.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5;F234
本文编号：2363908
[Abstract]:During the reform of colleges and universities, the use of funds is becoming more and more important in the complicated financial work. In order to ensure the level of financial management in colleges and universities, it is urgent to establish a set of practical evaluation system for the utilization of funds in colleges and universities. In view of this, this article has carried on the comprehensive research to the university financial fund utilization benefit appraisal system. First of all, this paper introduces the background, significance, purpose of the research and related research results at home and abroad in the introduction, and expounds the research ideas and methods of this paper. Secondly, it introduces the related theories of fund utilization efficiency, including public goods theory, new public management theory and objective management theory. Then, on the basis of the above related theories, combined with the actual situation of the use of HN university funds, based on the strategic objectives of the research level, From the qualitative and quantitative aspects, this paper constructs an evaluation system of the fund utilization benefit of HN colleges and universities with 13 index elements of six dimensions, and uses fuzzy comprehensive evaluation model to evaluate and analyze the fund utilization benefit of HN colleges and universities. The evaluation results reveal the problems of irrational allocation of funds and weak concept of fund utilization benefit, which implies the reasons for the backwardness of institutions of higher learning and the lack of scientific and standardized evaluation mechanism of fund use benefits. Finally, aiming at the problems existing in the use of HN university funds, this paper puts forward some countermeasures. This paper provides research support for the evaluation of fund utilization benefit in colleges and universities, but there are some deficiencies in its system, which still need to be deeply discussed and continuously innovated.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5;F234
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