I 摘摘 要要 自 1997 年中国高等教育实行“并轨”以来，高等教育从精英式教育逐渐向 大众化教育转化，高校逐年扩招，规模逐年扩大，无论是办学成本，还是校园的 建筑面积以及教学仪器设备的投入都呈现逐年增加趋势 虽然国家财政教育经费 投入总额也在逐年增加，但生均经费投入并没有增加，教育经费投入占GDP的比 重并没有增长，2001-2006 年教育经费投入占GDP的比重分别为 2.90%、2.84%、 2.79%、2.82%、3.00% ①教育经费投入不足与扩招带来的日益扩大的资金需求形 成一对突出的矛盾，制约了高等教育的发展在财政投入增长有限、学费收入只 减不增的情况下，高校只能从经费使用效率和资源配置效率上下功夫但是，我 国高等教育经费配置不合理， 使用效率低， 浪费严重， 已成为不争的事实 因此， 如何在高校中建立一套科学、合理、而又可行的财务绩效评价指标体系，通过绩 效评价机制来提高教育经费使用效率， 化解教育经费投入不足与日益扩大的资金 需求的矛盾，使有限的经费投入获得最大产出，促使高校多出科研成果、多培养 杰出人才，更好地为社会经济建设和发展服务，就显得十分迫切。
本文基于这样 的背景， 对高校财务绩效评价指标体系的构建与应用进行研究具有重大理论与现 实意义 本文的内容主要分为五个部分：第一部分为绪论，包括研究背景介绍、国内 外文献综述以及我们的研究思路和研究方法 第二部分是高校财务绩效评价理论 概述首先界定高校财务绩效和财务绩效评价的内涵，然后对高校财务绩效评价 的基础理论进行阐述第三部分是高校财务绩效评价指标体系的构建这部分从 对构建指导思想的思考到对构建基本原则的论述， 再到评价指标体系的设计以及 指标权重的赋予和计分方法的选择，构建一套完整的、操作性较强的高校财务绩 效评价指标体系第四部分是高校财务绩效评价指标体系的运用利用安徽省属 高校 2006-2008 年财务数据资料对评价指标体系的运用进行研究， 并对实证研究 结果的可靠性进行验证同时，通过与江苏省属高校的财务绩效进行对比分析， 以便对安徽省属高校财务运行状况以及运行效率有一个全面的评价最后，得出 本文的研究结论及存在的局限性 ① 数据来源于《中国统计年鉴 2008》 II 研究结果表明：1、利用相关分析法对本文所构建的财务绩效评价指标体系 运用的实证结果进行了可靠性验证， 验证结果表明本文所构建的财务绩效评价指 标体系具有较好的科学性、合理性和可操作性；2、利用安徽 26 所省属高校的财 务数据对财务绩效评价指标体系的运用进行了实证研究。
研究结果表明安徽省属 高校较多关注的是学校的偿债能力、财务实力和财务发展能力，较少关注学校的 财务运行效率，其财务运行效率普遍较低；3、对安徽省属高校和江苏省属高校 财务绩效的比较分析表明，江苏省属高校财务绩效普遍优于安徽省属高校，在财 务发展能力、财务实力和偿债能力方面差距较大，然而，其财务运行效率平均水 平却不如安徽省属高校 本文的主要贡献在于：1、以一种新的视角从财务实力、财务运行效率、偿 债能力和财务发展能力四个方面构建了一套完整的高校财务绩效评价指标体系， 同时结合现阶段高校财务实际，提出了一些新的评价指标；2、在权重的确定和 计分方法上采用主成分分析法，使财务绩效的评价避免了主观性和随意性，使评 价结果更加客观、真实地反映实际；3、以安徽省属高校为例进行财务绩效评价 指标体系的应用研究，考察了安徽省属高校财务运行的整体状况和运行效率，通 过与其他省属高校比较，揭示出安徽省属高校在财务运行方面存在的差距和问 题 关键词：高校；财务绩效；评价指标；主成分分析法 III Abstract Since Chinese higher education has implemented admission unification in 1997, higher education has gradually transformed from elite education to mass education. With enrollment expansion and growth size of universities year by year, no matter universities’ running cost, building area or the number of teaching equipments put into use have all tended to increase each year. Though the sum of educational fund appropriated from national finance will also be higher and higher annually, however, the input of students’ average expenditure and the proportion educational fund occupied in the GDP has not been correspondingly increased. The proportion educational fund occupied in GDP from 2001 to 2006 are 2.90%, 2.84%, 2.79%, 2.82%, 3.00%，respectively. Inadequate investment in educational fund from national finance and the growing demand for educational fund brought about by enrollment expansion form a sharp contradiction, which constrains the development of higher education. On the condition of limited growth of financial investment in educational fund and the reduced tuition instead of increased tuition, all universities can cope with is to improve the use efficiency of fund and optimize resource allocation. However, it has become an indisputable fact that educational fund allocation in Chinese higher education is unreasonable, inefficient use and serious waste. Therefore, it has seemed very urgent that how to set up a scientific, reasonable and feasible evaluation index system of financial performance in universities, how to improve use efficiency of educational fund through performance evaluation mechanisms, and how to dissolve the contradiction between the shortage of educational fund and the growing demand for educational funds in universities in order to make limited fund input produce maximal output, stimulate universities to develop more scientific achievements, cultivate more outstanding persons and better serve for the economic construction and development of society. Based on the background information mentioned above, this paper is of great theoretical and practical significance for us to study the construction and application of financial performance evaluation index system for universities. IV This paper can be roughly divided into five parts: the first part is introduction including an introduction to research background, literature review both at home and abroad as well as our research ideas and approach. The second part is an overview of the financial performance evaluation theory for universities. First of all, it clarifies definitions of university financial performance and university financial performance evaluation, and then it elaborates the basic theory on university financial performance evaluation. The third part is about how to construct the financial performance evaluation index system for universities. This part begins with thoughts of guiding principle, and then discusses the construction of basic principle, the planning of evaluation index system, indicators of standard weights and the choice of scoring method, trying to build up a complete, highly operative financial performance evaluation index system for universities. The fourth part is the application of financial performance evaluation index system for universities. It uses the financial data of Anhui provincial 。