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中小学绩效考核中财务考核是非常重要的一个内容,财务指标如何进行优化设计,直接会影响到财务考核的信度以及效度。目前中小学绩效考核中,财务指标设置方面还存在很多的不足,财务指标的全面性、准确性等方面都有的一些问题,针对这些问题,如何采取有效措施来进行财务指标的调整,这成为了中小学绩效考核中必须要高度重视的一个课题。本文对于中小学绩效考核相关财务指标进行了具体的阐述,随后对于财务指标设计的一般原则进行了具体的探讨以及阐述,随后对于目前相关财务指标中存在的问题进行思考,围绕这些问题,从绩效考核需要的角度出发,探讨了中小学绩效考核中财务指标优化问题,以期更好的借助于这些财务指标来学校财务管理的考核评价。
Financial examination in primary and secondary school performance appraisal is a very important content. How to optimize the design of financial indexes will directly affect the reliability and validity of financial appraisal. At present, there are still some problems in the performance appraisal of primary and middle schools, such as the setting of financial indicators, the comprehensiveness and accuracy of financial indicators, and so on. How to take effective measures to adjust these financial indicators? Primary and secondary school performance appraisal must attach great importance to a subject. This paper elaborates on the financial indicators related to the performance appraisal of primary and secondary schools, and then discusses the general principles of the financial indicators design in detail and then elaborates on the existing problems in the related financial indicators. Based on these issues, In view of the need of assessment, this paper discusses the optimization of financial indicators in primary and secondary school performance evaluation, in order to make better use of these financial indicators to assess the school’s financial management.