“三E”框架下高校财务绩效评价指标体系的设计

随着高等教育改革的不断深入,高校为了自身的可持续发展,保持良好的财务状况,有必要建立科学的财务绩效评价体系,及时准确地反应财务信息,反馈学校的发展潜力。文章以国内外关于高校财务绩效评价研究为理论基础,结合卡伦提出的＂三E＂,设计了高校财务绩效评价指标体系,并提出了运用建议。

The Design of University Financial Performance Evaluation Index System under the Framework of “Three E”

With the reform of higher education,in order to maintain the healthy development of good financial conditions and sustainability,it is necessary to establish a scientific evaluation system of higher colleges,timely and accurate financial information feedback reaction,the development potential of the college.Based on domestic and foreign colleges and universities financial performance evaluation theory research results,combined with the＂three E＂framework,design the evaluation index system of financial performance,and puts forward the suggestions.