Research On Financial Governance Evaluation System Of Public Universities

Autonomy and complexity of university management activities as well as the diversity of the relationof rights and obligations brings many new problems and challenges to the university management. It is theimprovement of the school internal governance structure that is the key work to solve these difficulties. Asthe integral part of university governance structure, university financial management directly influences theimprovement of school teaching, scientific research and other work, and plays an critical role in connectingand sustaining all sorts of work. Under the market economical circumstance, in order to regulate thefinancial behavior of universities, Strengthen financial management, improve the utilization efficiency ofschool funds, and further promote the reform of universities internal management system, establishinguniversities corporate governance structure which is according to the requirements of the contemporaryuniversity institutions，and improving financial governance system have gotten increasing attention fromthe government, society and the universities themselves.This paper analyzes and establishes each components of public universities financial governance bydefining the theory, concept and category related to public university financial governance. In combinationwith the actual situation and existing evaluation of universities financial governance, an evaluation systemwhich is available for Chinese universities financial governance has been designed and refined. Weightedvalue of main evaluating indicator has been ascertained and several corresponding classes has beenseparated through analysis hierarchy process based on the exponential scale，which providing a bettertheoretical basis for scientific evaluation of public university financial governance.The results of this paper will exert significant influence on internal management of Chinese publicuniversities and contemporary university system construction. By optimizing and rationalizing financialpower allocation, universities financial affairs are forced to make scientific decision, provide effectivesupervision of themselves and promote the governance efficiency. Consequently, the purposes ofstandardizing the financial order of universities, increasing educational investment returns and ensuring thehealthy and sustainable development of universities can be reached.