Research On University Financial Performance Evaluation System

With the deepening of the reform of higher education, the educational quality and scientific research level of universities has been significantly promoted, the financial funding of government investment is also increasing, but still difficult to meet the demand of huge amount of funds in universities. Colleges and universities have to enhance the management level and efficiency of fund utilization, in order to obtain greater development space. However, domestic about college financial performance of research is still relatively small, there is no set in the nationwide implementation of university financial performance evaluation system.On the basis of the summary and analysis of the research status on the subject, including inputs and outputs two categories a total of31specific indicators of performance evaluation index system, covering the university’s human, financial and material resources, etc.inputs and teaching, research and other aspects of output. By school level equivalent to15colleges and universities in the actual data, select the number of teachers, funding for teaching, research funding, the total assets of four input indicators and the number of students in the school, the per capita annual income of graduates, the number of academic papers three output indicators as empirical analysis indicators. And the introduction of the ideal decision-making unit DEA model sample colleges and universities on the overall performance of value sorting and analysis, drawn Although the overall level of financial performance of the sample universities, but prevalent in the number of teachers, investment funds and total assets redundant and redundancy of individual colleges and universities; saturated in the number of students to develop basic annual salary of slightly less than output in graduates Habitat, polarization exists in the number of academic papers, there are six major adjustment,3without adjustment conclusions, and does not meet the DEA efficient college model requires improvements in various indicators.Empirical analysis demonstrates we build the operability of the rating system, hoping to provide more information of university financial performance evaluation system improvement and upgrading of the level of university financial management.