沃尔评价法在高校财务综合评价中的应用

市场经济的发展，推动了教育产业化的进程。高校必须按照市场经济的要求组织财务活动，因此，高校的财务活动也会面临财务风险问题。为避免财务风险，要求建立科学的财务评价分析体系，客观反映高校财务运行状况。沃尔评价法通常运用于工商企业的财务评价，但其评价原理也同样适用于高校的财务评价。本文通过研究高校财务活动的运行特点，构建了一套财务评价指标，并将沃尔评价法的原理运用到高校的财务评价中。

Application of Wall's Evaluating Method in the Comprehensive Evaluation of the Financial Affairs in the Institutions of Higher Education

The development of the market economy has pushed forward the course of the education industrializationInstitutions of highter education must act according to the requirement of the market economy to organize their activity in financial affairs,therefore,the activity of financial affairs of the institutions of higher education is also faced with risks of financial affairs In order to avoid the risk,the analysis system of the financial affair evaluation is required to be established and the operating state should be reflected objectively Wall's evaluating method is usually used in the financial affair evaluation of the financial affairs in the institutions of higher learning Based on the study of the operating features of the activities of the financial affairs in the institutions of higher education,the paper sets up a series of evaluating indexes for the financial affairs in the institutions of higher education and put to use Wall's method in the financial affairs of the institutions of higher education