摘 要 国家实行高等教育体制改革以后，高校的招生人数大规模增加，为了满足扩招的需要，高校纷纷建立第二校区。由于政府拨款并没有大幅度的增加，高校进行基础设置建设所需要的资金大都是通过银行贷款获得的。同时高校的非盈利性决定了其很难通过自身的盈利来解决债务问题，因此，许多高校存在一定的财务问题。在此背景下，对高校的财务绩效进行考核就显得尤为重要。 论文从高校财务绩效评价所需的理论支撑为切入点，深入研究了评价体系的相关概念、理论、评价原则、评价所采用的方法等。通过文献法，进行指标的初选，在此基础之上，采用问卷调查，并结合专家评判与层次分析法进一步筛选指标以及权重设置，建立了具有三个层级，4个一级指标，18个二级指标的评价体系。同时，为了更好地预测高校财务状况，最大限度地降低高校财务风险，对各指标的原始数据借助SPSS处理，得出综合评价值，并按四个等级进行评价，判断财务运行情况，以便作为财务运作和进行风险管理的依据。为检验本指标体系的科学性，论文采用实证分析方法，以某一高校为案例，详细的介绍了该评价体系在现实中的使用，并据此提出了该高校提高财务绩效水平的对策。最后给出了研究的结论，展望了后续研究的方向。 论文通过建立高校财务绩效评价体系，对当前高校的财务风险问题进行测评，给高校的财务管理提供决策和参考的依据，从而促进高校沿着健康合理的发展道路走下去。

ABSTRACT University enrollment increase at a large-scale since the government executes higher education system reform of college. Universities are establishing the second campus to meet the needs of enrollment.Because government appropriations there is no substantial increase, based in university the funds required to set up construction is mostly acquired through bank loans. Meanwhile, the nonprofit of university makes it very hard through its own profit to solve debt problems.Therefore, many universities exist certain financial problems. In this situation, college financial performance of evaluation is particularly important. From the theory to support college financial performance evaluation as the breakthrough, papers have a deep research evaluation system related concepts, theory, principle of evaluation, evaluation methods, and so on. Papers carries on the index's primary choice through documentary reference. On this basis, papers carries on the index further screening, and weight Settings through questionnaire, and combining the expert evaluation and analytic hierarchy process. Papers has established a evaluation system,with three levels, 4 primary index, 18 secondary index. Meanwhile, in order to predict college financial status better,and maximize reduce college financial risk, papers process the original data of the indexes by SPSS to get the comprehensive evaluation value,and press four ranks to evaluate, financial operation, to judge the risk management and financial operations as the basis.To test scientific of this indicator system, papers use empirical analysis method, with a university for example, introduces the evaluation system in real use, and then put forward the universities improve financial performance level of countermeasures in detaile. Finally the conclusion of the research are given, and prospects the subsequent research direction. Papers evaluate the current financial risk of college by establishing college financial performance evaluation system of college, to provide decision-making and reference basis, so as to promote college with a healthy and reasonable way to develop.