论文部分内容阅读
民办高校财务评价是以财务分析为基础,运用民办高校教育事业计划、财务报告以及有关财务数据和非财务数据,对民办高校某一特定日期的财务状况进行评价的财务管理活动。研究民办高校财务评价,有利于提高民办高校资金的使用效率、有利于合理配置民办高校教育资源,有利于促进民办高校健康、有序、持续、协调的发展。按照提出问题、分析问题、解决问题的思路,分析了民办高校财务评价必要性和现状,提出实现民办高校的可持续性发展,必须创新财务评价方法、构建全面完善民办高校财务评价体系。
The financial evaluation of private colleges and universities is based on financial analysis, the use of private university education programs, financial reports and related financial data and non-financial data, private colleges and universities on a specific date to assess the financial status of financial management activities. To study the financial evaluation of private colleges and universities is conducive to improving the efficiency of the use of funds in private colleges and universities, is conducive to the rational allocation of educational resources in private colleges and universities, is conducive to promoting the healthy, orderly, sustained and coordinated development of private colleges and universities. According to the ideas of asking questions, analyzing problems and solving problems, this paper analyzes the necessity and current situation of financial evaluation in private universities, and puts forward the sustainable development of private universities. It is necessary to innovate the methods of financial evaluation and construct a comprehensive financial evaluation system of private universities.