The Research On University Financial Performance Evaluation Index System

With the development of the country, higher education attracts more and moreattention of the countries and the stakeholders.So the importance of college financialmanagement and daily operations are also growing, and reasonable university financialperformance evaluation is particularly important.We know that University financialperformance evaluation can reflect the college financial situation in a reasonable manner,and the university financial performance evaluation is the basis of a reasonable set offinancial performance evaluation index system.Through literature research, we studied thestatus quo of the current financial performance evaluation index system in colleges anduniversities,before index system established in this paper. So we can conclude the currentproblems of index system. And based on the principle of financial performance evaluationindex system, I establish a reasonable financial performance evaluation index system ofcolleges and universities, so that we can solve these problems.This article uses an analytichierarchy process (AHP) to establish financial performance evaluation index system. Andthen establish a hierarchy model and judgment matrix to obtain the weight of evaluationindex system of financial performance and conclude that financial performance evaluationscore.In the empirical part, I select the data of Zhejiang, Henan and Guizhou province in2010-2012.So that I can obtain the average performance score of that three provinces’colleges and universities.The three provinces’ university financial performance evaluationcan reflect the differences in the levels of education between China’s eastern, central andwestern regions.The financial performance evaluation can be a reasonable allocation ofeducation resources in colleges and universities in our country.And it can providequantitative reference basis for the effective use of resources.