基于利益相关者的高校财务绩效评价研究

发布时间：2018-02-21 14:35

本文关键词： 利益相关者财务绩效评价指标体系雷达图分析法　出处：《西华大学》2012年硕士论文　论文类型：学位论文

【摘要】：高等院校是一个由政府、高校管理者、教职工、学生及其家长、债权人、捐赠者等利益相关者共同作用的有机整体，而且各个利益相关者的利益需求以及程度也各不相同。一直以来，在做财务绩效评价时，，各高校都把政府作为唯一的服务对象，自然而然的其要求就成为了评价的唯一标准，这种高校财务绩效评价显然是片面的和不够科学的。在实际的绩效评价中，这种方式的劣势也己经不断显现出来。而教育的公益性质又决定了高校具有社会性，政府是最主要的投资者，但却不是最主要的服务对象和受益者，因此在进行财务绩效评价时不应该只单纯考虑政府利益，同时还要重视其他利益相关者如高校管理者、教职员工、学生及其家长、债权人和捐赠者等的合理利益需求。构建基于各利益相关者利益需求的财务绩效评价系统，能更好的促进高校自身的发展，也能更好的促进社会进步。我国进行高等教育体制改革后，高等教育的招生人数逐年增加，而扩招带来的问题之一就是高校现有软硬件设施不能满足需要，高校必须增加相应的投入。但是由于政府财政拨款增加的幅度跟不上扩招的幅度，而且高校不是企业没有盈利性，自身的资金筹集能力有限，所以导致很多高校的资金短缺问题都是通过向银行贷款来解决的。因此，高等院校普遍都存在着一定的财务风险。针对这种情况，亟需通过对高等院校进行财务绩效评价来发现问题、解决问题。本文以财务绩效评价理论和利益相关者理论为基础，运用雷达图分析法，分析了利益相关者如何影响当代高等院校发展，并针对X大学进行了财务绩效评价，发现了该高校存在的一些问题并提出了对策建议。通过学习国内外高校财务绩效评价优秀的理论、实践经验，立足于我国高等教育的现实情况，构建了由筹资能力指标、资金使用效率指标、财务综合实力指标以及可持续发展能力指标组成的高校财务绩效综合评价指标体系。通过此指标体系，可以反映各个利益相关者的合理利益需求，扩大了对高校财务绩效评价的服务对象，同时也使得绩效评价指标体系更为合理，从而为提高高校未来的财务管理水平具有一定的参考作用。
[Abstract]:Institutions of higher learning are an organic whole of government, university administrators, faculty, students and their parents, creditors, donors and other stakeholders. And the interest needs and the degree of each stakeholder are different. All along, when doing the financial performance evaluation, each university regards the government as the only service object, naturally its request has become the sole standard of evaluation. It is obvious that this kind of financial performance evaluation of colleges and universities is one-sided and unscientific. In the actual performance evaluation, the disadvantages of this kind of way have been constantly revealed, and the commonweal nature of education has decided that colleges and universities have sociality. The government is the most important investor, but it is not the most important client and beneficiary. Therefore, the financial performance evaluation should not only consider the interests of the government, but also attach importance to other stakeholders, such as university administrators. The reasonable interest needs of teaching staff, students and their parents, creditors and donors. The financial performance evaluation system based on the interest needs of the stakeholders can better promote the development of colleges and universities. Can also better promote social progress. After the reform of China's higher education system, the enrollment of higher education has increased year by year. One of the problems caused by the expansion of enrollment is that the existing hardware and software facilities in colleges and universities cannot meet the needs. Colleges and universities must increase the corresponding investment. However, because the increase in government financial allocations cannot keep up with the increase in enrollment, and because colleges and universities are not enterprises without profitability, their ability to raise funds is limited. Therefore, the shortage of funds in many colleges and universities is solved by making loans to banks. Therefore, colleges and universities generally have certain financial risks. In view of this situation, It is urgent to find and solve the problems by evaluating the financial performance of colleges and universities. Based on the theory of financial performance evaluation and stakeholder theory, this paper analyzes how stakeholders affect the development of colleges and universities by using radar map analysis, and evaluates the financial performance of X University. This paper finds out some problems existing in this university and puts forward some countermeasures and suggestions. By studying the excellent theory and practical experience of financial performance evaluation in colleges and universities at home and abroad, based on the reality of higher education in our country, the paper constructs the index of financing ability. The index system of comprehensive evaluation of financial performance of colleges and universities is composed of the index of efficiency of fund use, the index of comprehensive financial strength and the index of sustainable development ability. Through this index system, the reasonable interest needs of various stakeholders can be reflected. At the same time, it also makes the index system of performance evaluation more reasonable, which has a certain reference role for improving the level of financial management in the future of colleges and universities.
【学位授予单位】：西华大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5;F224

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