【作者】 张鹏；

【导师】 何桢；

【作者基本信息】 天津大学 ， 管理科学与工程， 2005， 硕士

【摘要】 高校在经营上具有非营利性的特点,产出成果形式比较复杂,这就给考核高校的经济效益工作带来极大的困难。本文首先结合目前高校财务的基本情况分析了进行高校财务综合评价方法研究的重要性,介绍了高校财务评价的基本理论和研究现状,并阐述了本文的研究思路。然后对传统财务评价方法进行了介绍,并评析了传统评价方法应用于高校财务评价的优点和不足。第三章在层次分析法的基础上,把测算企业经济效益的二次相对效益的思想应用于高校财务的评价,即引入数据包络分析法对层次分析评价结果进行二次评价。通过对各高校不同年度综合评价结果相对有效性的分析,透视数字背后的因素,用财务性表现间接反映非财务因素的影响,从而弥补了传统评价方法对非财务信息考虑的不足。第四章以10所国内知名高校1999年和2000年的财务报告数据为样本进行实证研究,研究结果表明,我国高校在综合财务水平和经营管理者主观有效努力程度上存在一定差距;然后对差异原因进行了分析;最后,在实证研究的基础上在高校发展战略、学科整合、合并校问题、高校财务管理以及高校财务报告体系等几个方面对如何改善高校财务水平和绩效提出了建议。更多还原

【Abstract】 It is a difficult job to evaluate the economical benefit of university due to the character ofnone-profit management and the complicated style of production. To begin with, the papercombining the basic circumstances of university finance at present not only analyzed theimportance of studying methods of university’s comprehensive financial evaluation but alsointroduced basic theories and study actualities of university financial evaluation. What’s more, itarticulated the idea of study. Then the paper introduced traditional methods of financial evaluation.In addition, it appraised the advantages and disadvantages of the traditional evaluation methodsapplied to university financial evaluation.In the third chapter, on the basis of AHP the paper applied the secondly-relative benefit ideathat calculated the economical benefit of enterprises to the university financial evaluation, that isutilize the DEA to appraise the results of AHP again. By analyzing the relative validity ofcomprehensive evaluation result of different universities in different year we can look into factorsbehind the data and by financial representation indirectly reflecting the effect of non-financialfactor we can make up the deficiency of consideration which apply traditional evaluation methodsto non-financial information.In the fourth chapter taking the data of financial reports as to ten famous domesticuniversities both in 1999 and in 2000 as an example I made a demonstration study. The resultillustrated that there was differences between the level of administrator’s subjective & effectiveefforts and the level of domestic universities’ comprehensive finance. Then, I made an analysis asto the reason of differences. At last, on the basis of demonstration study I made a suggestion onhow to improve the level of university’s finance performance from aspects of university’sdevelopment tactic, subject conformity, combination problem, financial management, financialreport system and so on.更多还原