基于因子分析法的高校财务绩效评价研究
发布时间：2019-04-13 10:00
【摘要】：正一、高校财务绩效评价界定财务绩效评价主要是在对组织的财务报表数据等有关情况进行计算、对比、分析的基础上进一步揭示财务状况、盈利水平、经营状况的一种分析评价方法。而高校财务绩效则是指投入一定的教育教学科研资金而产生的能用数量表示的效果、效率和效益等。主要包括:第一,效果可以用高校的最终科技与教学等各个方面的数量与质量来衡量;第二,效率可以用取得的成果与投入资源的比例,反映的是资金的使用效率;第三,效益可以用预期目的的实现
[Abstract]:First, the financial performance evaluation of colleges and universities defines that the financial performance evaluation is mainly based on the calculation of the data of the financial statements of the organization, contrast, and further reveal the financial situation and profit level on the basis of the analysis. A method for analyzing and evaluating the state of operation. The financial performance of colleges and universities refers to the effect, efficiency and benefit that can be expressed in quantity by putting in a certain amount of funds for education, teaching and scientific research. The main contents are as follows: first, the effect can be measured by the quantity and quality of the final science and technology and teaching in colleges and universities; secondly, the efficiency can be measured by the ratio of the results achieved to the input resources, which reflects the efficiency of the use of funds; Third, the benefits can be achieved with the intended purpose
【作者单位】： 武汉理工大学;
【分类号】：G647.5
本文编号：2457461
[Abstract]:First, the financial performance evaluation of colleges and universities defines that the financial performance evaluation is mainly based on the calculation of the data of the financial statements of the organization, contrast, and further reveal the financial situation and profit level on the basis of the analysis. A method for analyzing and evaluating the state of operation. The financial performance of colleges and universities refers to the effect, efficiency and benefit that can be expressed in quantity by putting in a certain amount of funds for education, teaching and scientific research. The main contents are as follows: first, the effect can be measured by the quantity and quality of the final science and technology and teaching in colleges and universities; secondly, the efficiency can be measured by the ratio of the results achieved to the input resources, which reflects the efficiency of the use of funds; Third, the benefits can be achieved with the intended purpose
【作者单位】： 武汉理工大学;
【分类号】：G647.5
【参考文献】
相关期刊论文 前1条
1 孔祥斌;;高校财务绩效评价指标体系[J];边疆经济与文化;2009年02期
【共引文献】
相关期刊论文 前1条
1 帅毅;罗燕琴;;基于模糊数学的高校财务绩效评价研究——以G大学为例[J];会计之友;2011年04期
相关硕士学位论文 前2条
1 蒋方华;高校教育资金使用效益评价体系研究[D];南京理工大学;2011年
2 张悦梅;提高我国高校财务管理绩效的研究[D];西南大学;2009年
【二级参考文献】
相关期刊论文 前1条
1 张和生;高天武;;高校财务绩效考核研究[J];市场周刊.理论研究;2006年12期
，本文编号：2457461
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2457461.html
