The Research On Evaluation System Of Fund Use Efficiency In University

At present, universities and colleges are at the crucial moment of educational reform and financial works in universities and colleges carried out in a numerous and complicated circumstance where there are many chances as well as challenges. Universities and colleges confront some financial problems like low level of financial management, lack of funds, less money to manage and the increasing appearance of financial risks etc. For better management of money, universities and colleges need to estimate its capital use efficiency immediately, with which universities and colleges can have efficient supervision and control so as to better financial management. Therefore, establishing a practical system of capital use efficiency in universities and colleges can promote the financial level of universities and colleges and improve healthy, sustainable development.This article divided into five parts did a research on estimating system of capital use efficiency in universities and colleges, First part, it introduced the background, significance and purpose of the research, and stated the internal and external documents concerned; then it gave an interpretation of the ideas and methods used in this research; from analyzing the background of currently educational reform in universities and colleges, the economic circumstance financial works in and certain problems of financial management, it pointed out the great significance of estimating the capital use efficiency. Second part is the research of connotation. Starting from the basic conception, and with the combination of the actual situations, the article suggested that benefits of universities and colleges should contain economy, society and development the three aspects. The third part is to appraise current situation. It stated the main ways adopted and existing problems in present estimation of capital use efficiency in universities and colleges. Fourth part is the establishment of system. The establishment should follow some principles; system should estimate from the benefits of economy, society and development and use the theory of Composite Grade Method. Fifth part is to illustrate a certain case. This part gave an interpretation with one certain university in Sichuan.The estimation and study of the benefits in universities and colleges is a complicated project. The main contributions of this article are:(1)The system of estimating capital use efficiency in universities and colleges gives some references to financial risks prevention.(2)It has a certain degree of significance to quantitative assessment.(3)Applying relative value to comparison is practical and reasonable in certain conditions.However, the research involved various factors from many fields, it need a continued study with multiple subjects and angles. The limited status collected in this article and the index selection of index system will influence the result of estimation. Even though referred to internal and external indexes such as economic benefit, social benefit and developing benefit etc, the system still need a further investigation. We should notice that the estimating system of social benefit and developing benefit lacked supports of theories. It needs me to continue exploration and innovation in my future work and study.