论文总字数：27844字

摘 要

本文首先通过国内几大中国高校综合实力排行榜进行不同指标不同地区的横向比较，对国内高等院校综合实力排名进行介绍；其次充分利用现有的国内研究资料，基于财务评价角度对高等院校预算支出、资源优化配置、风险预警、成本管理等财务状况进行相关介绍说明；然后，通过科学的筛选分析，建立起中国高校在资金投入、资金使用过程和资金使用结果三方面的财务评价绩效指标体系；最后，选取中国代表性高校，收集具体财务信息，分析财务绩效指标，比较高校之间的财务实力和办学效率，得出高校财务方面的几大影响因素与高校综合实力之间的关系，为高等院校如何从财务方面提升学校综合实力，提供了研究方向并找出改善优化的方法。

关键字： 高校财务实力 资源配置 办学效率 财务评价指标体系

Based on the analysis of the factors influencing the comprehensive strength of Chinese universities from the perspective of financial evaluation

Abstract

Firstly, this paper introduces the comprehensive strength ranking of domestic institutions of higher learning through the horizontal comparison of different indexes in the comprehensive strength rankings of several major Chinese colleges and universities in China, and then makes full use of the existing domestic research materials, based on the financial evaluation point of view on the budget expenditure of colleges and universities, the optimal allocation of resources, the risk warning, Cost management and other financial situation to carry out the relevant introduction of the description; Then, through scientific screening and analysis, the financial Evaluation Performance Index system of Chinese colleges and universities in three aspects of capital investment, capital use process and capital use result is established. Finally, select Chinese representative colleges and universities, collect specific financial information, analyze financial performance indicators, From the point of view of university operation efficiency, the relationship between university operation efficiency and university operation efficiency is obtained. The comprehensive strength of colleges and universities, and provide the impact of college finance and the Research Direction of How to Strengthen the Comprehensive Strength of Colleges and Universities. In the financial aspect, find out the ways to improve the optimization.

Key words: university financial strength；financial resources allocation；school efficiency； financial evaluation index system

目录

摘要………………………………………………………………………………..I

ABSTRACT……………………………………………………………………….II

第一章 绪论………………………………………………………………………1

1.1 中国高校综合实力排行榜……………………………………………………....1

1.2 中国高校财务综合评价研究……………………………………………….…...1

1.2.1国内研究现状……………………………………………….…...................1

1.2.2高校财务评价的指标体系以及现实意义………………………….……….....1

1.2.3建立财务评价指标时应考虑的五个方面………………………….……….....2

第二章 中国高校综合实力排行榜分析………………………….………............4

2.1中国高校综合实力不同排行榜衡量指标的横向比较………………………….…..4

2.1.1武书连排行榜……………………………………………….…...................4

2.1.2校友会排行榜……………………………………………….…...................4

2.1.3软科大学排行榜……………………………………………….…................5

2.2中国高校综合实力不同排行榜区域排名状况的横向比较………………….……...6

2.1.1武书连排行榜……………………………………………….…...................6

2.1.2校友会排行榜……………………………………………….…...................7

2.1.3软科大学排行榜……………………………………………….…................8

第三章 中国高校财务综合评价研究………………………….………..............10

3.1中国高校筹资能力……………………………………………….…................10

3.2中国高校人力资源利用率………………………….………..............................11

3.3中国高校科研绩效管理………………………….……….................................12

3.4中国高校偿债能力………………………….………........................................12

3.5中国高校风险管理………………………….………........................................13

第四章 中国高校财务综合评价指标体系构建……….......................................15

4.1财务综合评价指标体系构建的原则……….........................................................15

4.2财务综合评价指标体系构建的依据……….........................................................15

4.2.1学术性论坛及网站………...........................................................................15

4.2.2各个高校官方网站……….........................................................................16

4.3财务综合评价指标体系构建的确定……….......................................................16

第五章 中国高校综合实力排行与财务能力关系研究.....................................19

5.1第一梯队（综合排行榜前1~30名）院校案例分析.............................................19

5.2第二梯队（综合排行榜前30~60名）院校案例分析...........................................21

5.3第三梯队（综合排行榜前60~100名）院校案例分析.........................................22

5.4结论………...................................................................................................24

参考文献………...................................................................................................24

附录1………..........................................................................................................26

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