基于灰色关联分析的高校财务绩效评价研究.docVIP

基于灰色关联分析的高校财务绩效评价研究 徐颖科 河南财经政法大学 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 本文从财政预算编制能力、收入能力、运行能力和偿债能力四个维度构建高校财务绩效评价体系, 依据灰色关联原理对指标进行客观赋权, 并用河南省22所高校的相关数据进行实证分析。研究发现:河南高校的财务绩效整体较好, 多数高校处于良好和合格水平;医学类高校的财务绩效最好, 财经类高校的财务绩效相对较差。今后可通过降低预算偏离、拓宽资金来源、化解高校债务和调整支出结构、提高支出效益等举措改善高校财务绩效。 关键词： 绩效评价; 灰色理论; 预算偏离; 作者简介：徐颖科 (1974—) , 男, 经济学博士, 河南财经政法大学讲师, 研究方向为财税理论与政策、绩效评估。 收稿日期：2017-07-28 基金：河南省教育厅人文社会科学研究一般项目“河南省高校财务绩效评价与优化研究” (项目编号:2015-GH-278) On Financial Performance Evaluation of Colleges and Universities Based on Gray Relational Analysis XU Yingke Henan University of Economics and Law; Abstract： This paper constructs the financial performance evaluation system of colleges and universities from the four dimensions of fiscal budgeting ability, income ability and running performance and solvency.Based on the gray relational principle, this paper makes an objective weighting of the indicators, and uses the data of 22 universities in Henan province to carry on the empirical analysis.It is found that the financial performance of Henan colleges and universities is better and the colleges and universities are in good and qualified level.The financial performance of medical colleges is the best, and the financial performance of financial colleges and universities is relatively poor.The budget deviation, debt burden and income channel and the impact of expenditure structure are the key factors that affect the financial performance of colleges and universities.Reducing budget deviations, expanding funding sources, defusing university debt and adjusting expenditure structure to improve spending efficiency can improve the financial performance of colleges and universities. Keyword： performance evaluation; Gray Theory; budget deviation; Received： 2017-07-28 一、文献简述 2010年—2015年间, 中国高校经费从5629亿元增长至9518亿元, 2017年75所部属高校收支预算总额超过3500亿元, 如此大规模的资金使得高校财务绩效评价渐成大众关注的热点。国内学者对高校财务绩效进行了诸多研究。比如, 徐月丽[1]认为应该从投入、过程、产出和效果等方面构建高校财务绩效评价指标体系。牛奉高和邱均平[2]将大学绩效评价指标体系