"双一流"建设背景下高校财务绩效综合评价体系构建策略探析
On the Construction Strategy of a Comprehensive Evaluation System of University Financial Performance in the Context of"Double First-Class"Construction
付立新 1周文雪 1王芊然 1柏晓林 2刘景艳3
作者信息
- 1. 唐山师范学院财务处,河北唐山 063000
- 2. 华北理工大学财务处,河北唐山 063000
- 3. 唐山学院财务处,河北唐山 063000
- 折叠
摘要
构建高校财务绩效综合评价体系,应当遵循科学性、分类评价、可比性和动态完整的原则,从重视财务绩效综合评价体系的构建、完善和丰富财务绩效评价体系、加强财务绩效综合评价的监督、建立健全财务绩效综合评价制度四个方面制定策略,从根本上保证财务绩效综合评价工作的效果和质量,为高校的长远发展做好充足准备.
Abstract
The construction of comprehensive financial performance evaluation system in colleges and universities should follow the principles of scientificity,classification evaluation,comparability and dynam-ic integrity.Strategies should be formulated from four aspects:attaching importance to the construction of a comprehensive financial performance evaluation system,improving and enriching the financial perform-ance evaluation system,strengthening the supervision of financial performance evaluation,and establishing a comprehensive financial performance evaluation system.This will fundamentally ensure the effect and quality of comprehensive evaluation of financial performance,and make adequate preparation for the long-term development of universities.
关键词
高校财务绩效/综合评价/"双一流"建设Key words
university financial performance/comprehensive evaluation/"Double First Class"con-struction引用本文复制引用
基金项目
2023-2024年度河北省统计科学研究计划项目(2023HY31)
出版年
2024
NETL
NSTL
万方数据