Research On The Financial Performance Evaluation Of AM University

With the rapid development of the China's national economy,development of the higher education in our country is growing at an unprecedented speed,this great development not only greatly increased the enrollment rate of higher education and satisfied the people's desire for knowledge,but also promoted the improvement of the quality of our population,the state's investment in higher education is become more and more giant,the income sources structure of colleges and universities are becoming increasingly complex.Under the new development situation of higher education,on the one hand,it puts forward higher requirements for the management of colleges and universities,on the other hand,it also expose the traditional management defects and problems in colleges and universities.How to improve the expenditure efficiency of higher education funds is an urgent problem in front of the society,to solve this problem have important theoretical and practical significance.Based on the introduction of the theory of colleges and universities financial performance evaluation,this article focuses on the characteristics and methods of the performance evaluation of colleges and universities,which provides theoretical basis for the implementation of financial performance evaluation in AM University.Through the research and analysis of the present financial performance evaluation situation of AM University,this article points out the deficiencies of the existing financial performance evaluation system by comparing with the development strategy and management objective of AM University.After clear the higher education financial performance evaluation is a complex and systematic project,this article is carry out the analysis mainly through combine with the existing institution defects of AM University and the practical problems in financial work,through the optimization of the budget management,improve the current financial index system,perfect the internal control system of this three methods to achieve its financial performance comprehensive management before,during and after the event,then improve the financial management level of AM University further.In this article,through the analysis of the financial comprehensive evaluation index system which is based on the financial situation of AM University,it can obtain the annual financial comprehensive evaluation score of AM University from 2012 to 2015 to quantify the evaluation results,it also provides a useful reference for the AM University in the future implementation of management decisions.This paper is organized as follows:the first chapter introduces the background,purpose and significance of the research,and summarizes the research status in both our country and abroad under the problem oriented background.In the second chapter,the theoretical analysis using the general theory of financial performance evaluation and the particularity of financial performance evaluation in colleges and universities to build the theoretical framework.In the third chapter,the article analyzes the current situation of the financial performance evaluation of AM University as the breakthrough point and analyzes its shortcomings on this base.The fourth chapter combine with the internal and external situation of AM University to analyzes the causes of the problem in three aspects.The fifth part point out through improve the optimization of the budget management,improve the current financial index system,improve the internal control system of these three aspects as the starting point to propose the specific measures of improving the financial performance.The sixth chapter is the conclusion and outlook,which summarizes the research conclusion and points out the future research direction.