基于绩效考核理论的财务管理优化研究——以南宁学院为例

A Study on Financial Management Optimization Based on Performance Evaluation Theory—A Case Study of Nanning University

摘要: 随着全球教育资源竞争的日益激烈，高校财务管理面临着效率低下、资金使用效益不高等诸多挑战。本研究针对民办高校财务管理存在预算管理不够精细、成本控制效果不佳、资金分配不合理等问题，以南宁学院为例，引入绩效考核理论，通过问卷调查获取一手数据，统计分析结果显示，预算管理的合理性、成本控制的有效性以及绩效考核的有效性均与财务管理水平呈显著正相关，其中绩效考核的影响最为突出。同时，完善的绩效考核体系不仅能提升财务管理效率，还能促进资源配置的优化和管理精细化水平的提升。因此提出三点建议：第一，夯实预算基础，以精准编制提升资源配置效率；第二，强化成本支撑，以全流程管控降低财务风险；第三，激活绩效驱动，以科学考核激发管理效能。本研究为高校财务管理改革提供了理论支持与实践路径，对推动高校财务管理模式向精细化、科学化发展具有重要意义。

Abstract: With the intensifying global competition for educational resources, higher education institutions are facing many challenges in financial management, such as low efficiency and poor utilization of funds. This study focuses on the problems in financial management of private universities, including insufficiently detailed budget management, ineffective cost control, and unreasonable fund allocation, taking Nanning University as an example. It introduces the theory of performance evaluation and collects primary data through questionnaires. The systematic analysis shows that the rationality of budget management, the effectiveness of cost control, and the effectiveness of performance evaluation are all significantly positively correlated with the level of financial management. The statistical analysis results further confirm that these three factors are significantly related to financial management level, among which the impact of performance evaluation is the most prominent. At the same time, an improved performance evaluation system not only enhances the efficiency of financial management but also promotes the optimization of resource allocation and the improvement of management precision. Therefore, this study proposes three suggestions: First, consolidate the foundation of budgeting and improve the efficiency of resource allocation through accurate budgeting. Second, strengthen cost support and reduce financial risks through the whole-process management and control. Third, activate performance-driven mechanisms and stimulate management efficiency through scientific assessment. This study provides theoretical support and practical guidance for the reform of financial management in higher education institutions, and has significant implications for promoting the development of financial management models toward more refined and scientific directions.