Study on Financial Analysis System of Higher Education
|School||Beijing Jiaotong University|
|Keywords||Colleges and Universities The reform of higher education Financial Analysis Performance Analysis|
Since the Third Plenary Session of the Eleventh Central Committee of the Party , China's higher education has made considerable progress . The state has been steadily increasing its investment in education, and gradually improve the composition of the higher education funding , to take a variety of channels to raise college funds . College -money issues become the focus of growing community concern . Especially in recent years, the Ministry of Finance of the fiscal reform , school finance proposed new requirements. The current financial analysis methods can not fully meet the requirements of the development of higher education and reform . In order to take full advantage of the existing financial and accounting data , a comprehensive and systematic analysis of the efficiency in the use of funds of the institutions of higher learning , the school 's financial risk analysis and comparison of the school's educational effectiveness of inspection and monitoring , this paper establishes performance as the core of the University System of Financial Analysis to comprehensive and systematic analysis of the Higher Institution and financial condition . Papers Institute at the background and research status analysis illustrates the analysis of the current status quo of college financial analysis , respectively, from the understanding of methods , indicators and content . Secondly, based on the college financial analysis of the characteristics of the basic financial position , budget implementation , financial risk situation , the use of funds and financial performance analysis design analysis index system configuration set reflect the teaching performance , research performance , self- performance establishment of an integrated performance index model and performance analysis of asset performance indicators , and the analysis and evaluation of university financial performance and establish a performance analysis of financial analysis system as the core institutions of higher learning . Finally, the results of the analysis and research , relevant recommendations for strengthening financial analysis . Papers established through the analysis of performance analysis as the core the college financial analysis system, with a certain degree of practicality and maneuverability , a reference for domestic colleges and universities to improve and strengthen the system of financial analysis .