摘要
文章在高等学校财务现状分析的基础上,采用科学的管理方法,选取高等学校财务绩效评价指标,并确定各指标的权重,构建了高校的财务绩效评价体系。同时,为了更好地预测高校财务状况,最大限度地降低高校财务风险,对各指标的原始数据借助SPSS处理,得出综合评价值,并按四个等级进行评价,判断财务运行情况,以便作为财务运作和进行风险管理的依据。
Based on the analysis of the current financial situation of universities, the article adopts scientific management method, selects evaluation index of university financial performance, determines the weight of each index, and constructs the performance evaluation system of university finance. At the same time, in order to predict the situation of university fi- nancial better and reduce financial risks, the original data of each index must be processed by SPSS. So we can obtain the comprehensive evaluation value. And the value is divided into four levels so as to judge financial operation situation. Based on this, the administrator can make financial operations and manage risks.
出处
《技术与创新管理》
2011年第2期174-176,共3页
Technology and Innovation Management
关键词
高等学校
财务绩效
评价体系
university
financial performance
evaluation system
