1、1对高等院校的财务分析Financial analysis of colleges and universities 摘要：财务分析工作越来越引起人们的重视，其作用越来越大。但当前高校财务分析还较薄弱，存在着分析不全面、混淆会计报表分析和财务分析概念、分析方法单一、技术手段落后、指标体系不完善等问题。通过完善高校财务分析指标体系、采用科学分析方法、充分利用计算机技术等方面，从而提高高校财务分析水平，提高财务分析信息质量，提高为信息使用者服务能力。Abstract: the financial analysis work is more and more arouse peoples atten
2、tion, its effect is more and more big. But current financial analysis of colleges and universities is relatively weak, there is a confusion analysis is not comprehensive, accounting statement analysis and financial analysis of concept and analysis method of single, backward technical means, index sy
3、stem is imperfect and so on. Through improving the college financial analysis indicator system, using scientific analysis method, make full use of computer technology, etc, so as to improve the level of financial analysis of colleges and universities, improve the quality of financial analysis inform
4、ation, improve the service for the users of the information ability. 关键词：高校，财务分析，措施Key words: colleges and universities；Financial analysis；measures 在市场经济高度发达的今天，财务信息的重要性越来越被人们重视，人们对财务信息的质量要求也越高。财务分析是对普通财务信息进行进一步加工，是在财务报表所揭示信息基础上，生成更多的财务信息，从而产生质量更高的深层次的财务信息，以提高财务信息的质量，提高财务服务质量，为经济管理和决策提供更有用的财务信息。为适应市
5、场经济的发展，为满足国家对高校宏观调控的需要，为满足高校自身发展、多渠道筹资的需要，高校财务必须从核算型向分析型发展。In a market economy highly developed today, the importance of financial information by people more and more attention, people is, the higher requirement for the quality of financial information. Financial analysis is the general financial in
6、formation for further processing, is based on the financial statements reveal information, generate more financial information, to produce higher quality deep financial information, in order to improve the quality of financial information, improve the quality of financial services, more useful for t
7、he decision of economic management and financial information. In http:/ http:/ to adapt to the development of market economy, to meet the needs of the national macroeconomic regulation and control in colleges and universities, to meet the needs of colleges and universities own development and multi-
8、channel fund-raising, college finance must be developed from the business accounting type to analysis type. 目前，高校财务分析工作还处于较弱状态，存在着分析不全面、重“事后”不重“事前”和“事中”、重“量”不重“质”等现象；混淆会计报表分析和财务分析概念，分析方法单一，技术手段落后，指标体系不完善等。要改变这些不良现状，笔者认为，高校财务工作在充分理解高校财务分析的内涵和外延的基础上，建立完善财务分析指标体系，采用科学的分析方法，充分利用计算机技术，及时合理地将客观会计数据和相关的信息转
9、换为决策支持信息，从而提高高校财务分析水平，提高财务分析信息质量，提高为信息使用者服务能力。At present, the financial analysis work is still in a weak state, there is analysis is not comprehensive, heavy “post-mortem“ not “before“ and “things“, “quantity“ not “quality“ the phenomenon such as; Confuse the concept of accounting statement analysis
10、 and financial analysis, analysis method of single, backward technology, the index system is imperfect and so on. To change the bad status quo, the author thinks that, in financial work of colleges and universities in the full understanding of university financial analysis, on the basis of connotati
11、on and denotation, establish and improve financial analysis index system, using scientific analysis method, make full use of computer technology, timely and reasonable to transform objective accounting data and related information for the decision support information, so as to improve the level of f
12、inancial analysis of colleges and universities, improve the quality of financial analysis information, improve the service for the users of the information ability. 一、充分理解高校财务分析的内涵和外延One, fully understand the financial analysis of the connotation and denotation 我们在日常财务工作中常将财务分析理解为会计报表分析，完全混淆了会计报表分析与
13、财务分析的概念。要充分理解高校财务分析的内涵和外延，首先应必须弄清会计报表分析与财务报表分析的关联和区别。We will in daily financial work in financial analysis to understand for accounting statement analysis, completely confused the concept of accounting statement analysis and financial analysis. To fully understand the financial analysis of the conno
14、tation and http:/ http:/ should first have to clarify the accounting statement analysis and financial statement analysis of the relevance and difference. 会计报表分析是以财务报表为主要依据，采用一定的方法和指标体系对单位的财务状况及相关的重要指标进行比较分析，从而对单位一定时期的财务情况及其绩效做出判断、评价。会计报表分析的方法和指标比较固定，会计报表分析是一种事后、定期分析。财务分析是通过对单位财务会计报告中的有关数据进行汇总、计算、分析和
15、说明，并结合其他的非财务信息，对单位的财务状况、财务成果进行综合比较与分析，揭示有关指标之间的关系、变动情况及其形成原因，从而向财务信息使用者提供更相关和全面的信息。其分析方法和指标可根据信息使用者的需要侧重点有所不同，它既可进行事后分析也可进行事前和事中分析，可定期和不定期进行，它的分析依据不仅有会计数据还有大量的非会计信息资料，它将会计报表分析的内容融入其中，又将分析的范围扩大，为信息需求者提供其更有用的财务信息。Accounting statement analysis based on financial statements as the main basis, USES certa
16、in method and index system of financial situation and related to the unit of the important indicators for comparative analysis, the financial situation and performance of unit time judgment and evaluation. Accounting statement analysis method and index of fixed, accounting statement analysis is a ki
17、nd of regular analysis afterwards. Financial analysis is based on the collected data units related to the process of the financial and accounting reports, calculation, analysis and explanation, and combined with other non financial information, the units financial position, financial results, compre
18、hensive comparison and analysis reveal the relationship between indicators, the changes and the reasons, and thus to provide the financial information users more relevant and comprehensive information. The analysis method and index according to the needs of information users focus is different, it c
19、an be carried out after analysis can also be analysis of beforehand and matter, can on a regular basis and not on a regular basis, it analysis based on accounting data and a lot of the accounting information not only information, it is blended in among them, the contents of accounting statement anal
20、ysis and the analysis of the scope, provide more useful information demanders of accounting information. 在了解会计报表分析和财务分析的区别和联系后，就可知：高校财务分析的内涵是高校财务人员采用科学的方法将学校发展计划、会计资料和其他相关的非财务信息资料结合起来，并进行系统剖析、比较和研究，对财务管理经验进行总结和评价。其外延就是为学校管理层了解和评价学校财务状况，了解宏观信息和财务风险，预测未来，为学校经济决策提供依据；为财政部门、教育http:/ http:/ statement ana
21、lysis and financial analysis on the differences and relations, is clear: the connotation of university financial analysis is the financial personnel in colleges and universities adopt the method of science to school development plan, accounting documents and other related non-financial information,
22、and carries on system analysis, comparison and research, experience summary and evaluation of financial management. Its denotation is to school management to understand and evaluate the financial situation, understand the macroscopic information and financial risk, and to predict the future, provide
23、 the basis for school economic decisions; For the finance department, the administrative departments for education master school financial situation and development trend, provide a basis to make macroeconomic regulation and control; For investors, creditors, etc. To study the status of school finan
24、ce, school provides the basis for future development prospect. 二、建立完整的分析指标体系Second, the complete analysis index system is established 高校财务信息的需求者分为内部用户和外部用户，内部用户主要是高校自身的管理层，外部用户主要是投资人、债权人、主管部门及财政部门等。高校财务分析的内容相应地分为外部分析内容、内部分析内容，必要时设置专题分析内容。高校财务分析指标体系的建立就应因主体不同而不同并且有较大的灵活性，既要满足内部分析的需要，又要满足外部分析的需要。财务指标是
25、财务分析内容的量化，是直接反映单位财务状况及财务绩效的窗口。笔者认为可从以下几方面建立指标体系：College financial information demanders is divided into the internal users and external, internal users are mainly their own management of colleges and universities, investors, creditors, are the main external user departments and financial departments
26、, etc. Accordingly, the content of the university financial analysis is divided into external analysis, internal analysis contents, set the thematic content analysis when necessary. College financial analysis indicator system should be different because of subject and different and there is larger f
27、lexibility, both to meet the needs of internal analysis, to meet the needs of the external analysis. Measurement, financial indicators is the financial analysis of the content is directly reflect the financial position and financial performance of the window. The author thinks that to establish inde
28、x system from the following several aspects: http:/ http:/ implementation situation 主要包括实际收入、支出与预算的差异，收入、支出预算完成率。将这些指标与招生情况、学科建设情况、科研项目完成情况等非财务计划完成情况结合起来分析，找出问题，查明原因，采取有利措施，及时改进Mainly includes the actual differences in income and expenditure and budget, income and expenditure budget completion rate.
29、 These indicators and student enrollment, discipline construction, scientific research project completion and other non-financial plan completion combined analysis, find out the problem, find out the reason, take good measures to improve in a timely manner （二）资金筹集状况the funding situation 高校的运行和发展必需资金
30、作为保障，学校筹资能力的大小，直接关系到学校的发展。在市场经济的推动下，高校的资金来源已形成多渠道模型，为了反映高校财务综合实力及财务规模，就需分析包括高校自有资金比率、财政拨款比率、引资比率等等各渠道资金占总资金的比率。University running and development of the necessary funds as a guarantee, the size of the school ability to raise funds, directly related to the development of the school. Under the impetus
31、 of the market economy, university funding has developed multi-channel model, in order to reflect the financial comprehensive strength of colleges and universities, and financial scale, including the need analysis of colleges and universities own capital ratio, the ratio of the fiscal appropriation,
32、 the investment ratio and so on various channels of capital to total capital ratio. （三）学校财务状况the schools financial condition 如实反映学校财务状况是高等学校财务制度对高校财务工作的要求。财务工作人员通过收入与支出比、人员支出占事业支出比、公用支出占事业支出比、平均事业支出、教职工人均事业支出、流动比率、资产负债率、现金负债率、净资产收益率、总资产报酬率等指标分析，将学校经济实力、财经运行情况、财务风险情况以量的形式反映出来，结合相关资料全面反映学校事业发展的经济基础、经济
33、潜力和经济前景。Truthfully reflect the schools financial situation is the system of institutions of higher learning the financial requirements for financial work of colleges and universities. Financial staff through the income and expenditure, personnel expenditure accounts for business spending, public spe
34、nding accounted for business spending ratio, average spending, staff average per capita expenditure, current ratio, asset-liability ratio, cash ratio, return on equity, return on total assets measures such as analysis, will the school http:/ http:/ and financial operation situation and situation of
35、financial risk is reflected in the form of quantity, combined with related data reflect the school career development economic basis, economic potential and prospects for the economy. （四）资产使用情况asset usage 通过资产使用情况的分析，可以了解学校的资产利用情况和构成是否合理，为提高资产利用率提供参考，使资源配置更合理，提高资金使用效率。资产使用情况分析指标主要包括各类资产比重、设备利用率、投资收益
36、率、平均教学仪器设备、生均校舍面积、生均图书资料等。Through the analysis of the usage of assets, asset utilization and can understand school composition is reasonable, provide a reference for improving asset utilization, making resource allocation more reasonable, improve the service efficiency of funds. Asset usage analysis
37、 indicators mainly include all kinds of assets, equipment utilization, China investment yield, average teaching instruments and equipment, building area of China, books and materials, etc. （五）学校发展情况the school development 学校的发展情况主要是比较近几年来各项增长速度来进行分析，主要有各类资产增长率、收入增长率、支出增长率、平均事业支出增长率、学生增长率等指标。通过这些发展趋势指
38、标的分析，预测发展前景，为投资人、债权人、主管部门提供决策支持。School development mainly is in recent years, the growth speed is analyzed, mainly include all kinds of capital growth, income growth, spending growth rate, average spending growth, such as student growth indicators. Through the analysis of development trend of these
39、indicators, forecasts development prospect, and provide decision support for the investors, creditors, departments. 财务指标体系的建立必须体现可比性、实用性、公开性、保密性原则。财务人员应将定量分析与定性分析结合起来，结合学校的学生比率、师生比等实际情况，结合国家的宏观政策等进行综合、客观的分析，为各方面提供高质量的财务分析资料。Must reflect comparable financial index system is established, the principle
40、 of practicality, openness and confidentiality. Financial personnel should combine quantitative analysis with qualitative analysis, in combination with the practical situation of schools ratio, student-faculty ratios, etc, combined with the national macro policy, etc. A comprehensive, objective anal
41、ysis, provides the high quality for the various aspects of financial analysis data. http:/ http:/ adopting the method of scientific and reasonable 财务分析是个研究过程，分析得越具体、越深入，则质量越高，越能对使用者有益。在分析过程中要根据分析目标要求，选择合理的分析方法是非常重要的。在高校财务分析中常运用比较分析法、比率分析法、因素分析法等。这些分析方法各有所长，财务人员在分析时要根据需要进行灵活运用。另外可根据实际情况，适当运用动态分析法、综合分
42、析法、专题分析法等，将各种分析方法有机地结合起来，综合运用，克服分析中出现的片面性，将全面分析和重点分析相结合，从而抓住重点，以便做出有效决策。Financial analysis is a study process, the more specific analysis, the deeper, the quality is higher, the more beneficial to users. According to the analysis in the process of analyzing target requirement, it is very important t
43、o select reasonable analysis method. In university financial analysis using comparative analysis, ratio analysis, factor analysis, etc. These analysis method is different, the financial personnel in the analysis according to the need for flexible use. In addition according to the actual situation, t
44、he proper use of dynamic analysis, comprehensive analysis, project analysis, etc., will all kinds of analysis method organically, comprehensive utilization, overcome the one-sidedness, arising from the analysis of combining comprehensive analysis and focus on analysis, so as to seize the key, in ord
45、er to make effective decisions. 四、及时准确地进行财务分析timely and accurate financial analysis 财务分析的目的是为改善学校财务管理、提高办学效益、制定未来发展计划提供决策依据。过时的信息对使用者来说只是事后诸葛亮的作用，失误已成事实，浪费无法弥补，财务人员要抓住时机进行事后分析、事中分析、事前分析，及时准确地提出财务分析结果，以使预测更为准确、计划更为科学、偏差得以及时纠正。The purpose of financial analysis is to improve school financial management
46、, improve teaching efficiency, provide decision-making basis for the future development plan. Outdated information to users is the benefit of hindsight, mistake is a fact, waste cannot make up for, financial personnel to seize the moment to post-mortem analysis, case analysis, prior analysis, timely
47、 and accurate financial results of the analysis is put forward, with plans to forecast more accurate, more scientific, timely correcting deviation. 采用先进的技术手段是财务分析及时性的重要保证。充分利用计算机技术，将财务信息存入计算机，同时努力开发财务分析软件，将财务分析系统与日http:/ http:/ the advanced technology is the important guarantee of financial analysis
48、 timely. Make full use of computer technology, the financial information in the computer, at the same time, efforts to develop financial analysis software, the financial analysis system and daily financial processing system through certain link interface. Information collecting, sorting, calculated automatically by the computer, classification, analysis, generated automatically analysis data at any time, at any time, t
