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随着高校各项改革制度的出台,财务绩效评价已成为高校财务管理方面面临的重大而迫切的课题。研究高校财务绩效评价,对于高校制定合理的发展目标和规划、增强高校的自我发展能力以及转变高校的资金分配方式、提高资金的使用效益和效率都具有十分重要的意义。本文阐述了高校财务绩效评价体系构建的原则,系统地分析了高校财务绩效评价存在的各种问题,并着重提出了优化高校财务绩效评价的途径,希望能够对高校财务绩效评价工作起到积极促进的作用。
With the promulgation of various reforming systems in colleges and universities, the financial performance evaluation has become a major and urgent issue facing the financial management of colleges and universities. To study the financial performance evaluation of colleges and universities is of great significance for colleges and universities to formulate reasonable development goals and plans, enhance the self-development ability of colleges and universities, change the ways of allocating funds to colleges and universities and improve the efficiency and efficiency of the use of funds. This paper expounds the principles of the university financial performance evaluation system construction, systematically analyzes the various problems existing in the university financial performance evaluation, and puts forward the ways to optimize the financial performance evaluation in colleges and universities in the hope of promoting the university financial performance evaluation actively Role.