基于非财务信息的我国高校财务绩效评价实证研究

近年来我国高校财务绩效评价研究都以高校财务信息为研究对象,忽视了非财务信息的重要作用。本文运用多元统计方法和积累logistic回归对我国高校的非财务信息进行了实证研究。结果表明,高校必须从重视人力资源管理、提高科研能力、控制学术活动费用和合理进行高校合并这四个方面入手,来提高自身的财务绩效。

Empirical Study on Financial Performance Appraisal of Chinese College Based on Non-Financial Information

Research on financial performance appraisal of Chinese college has been based on financial information in recent years,but they all have ignored the importance of non-financial information.This article has done an empirical study based on Chinese college's non-financial information using multivariate statistical analysis and cumulative logistic regression.The result shows that Chinese college must improve their financial performance starting with paying attention to human resource management,improving research ability,controlling the cost of academic activities and doing universities merging rationally.