CAJ | 학술논문

财务绩效是指企业策略的实施和执行为最终的经营业绩做出的贡献。随着国家对于教育行业的大力的财政支持，对于高校的财务绩效评价也提上日程。利用DEA模型，同时考虑了教育行业特点，建立高校财务绩效评价模型。通过计算高校的投入冗余率和产出不足率，得出待测高校财务绩效的合理性与否，为以后高校的财务绩效评价提供参考方法。
재무적효시지기업책략적실시화집행위최종적경영업적주출적공헌。수착국가대우교육행업적대력적재정지지，대우고교적재무적효평개야제상일정。이용DEA모형，동시고필료교육행업특점，건립고교재무적효평개모형。통과계산고교적투입용여솔화산출불족솔，득출대측고교재무적효적합이성여부，위이후고교적재무적효평개제공삼고방법。
Financial performance refers to the implementation of enterprise strategy and execution as the ultimate contribution to business performance. With The country's financial support for Education industry, for the evaluation of university financial performance is also on the agenda. Use the DEA model and taking into account the characteristics of the education industry at the same time, the establishment of financial performance evaluation model of colleges. By calculating the rate of university inputs and Output rates, It is concluded that the rationality of the financial performance of colleges and universities under test or not, providing the reference for the later college financial performance evaluation methods.