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Analyzing the financial condition of higher education institutions using financial ratio analysis

机译：利用财务比率分析法分析高校财务状况

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摘要

The problem concerned the financial indicators used to evaluate the financial condition of the six sister higher education institutions under the authority of the Board of Regents of Oklahoma Colleges. The purposes were to determine the financial ratios that best indicate financial condition; to calculate those financial ratios for the six designated Oklahoma higher education institutions; and to evaluate and compare the financial condition of the six institutions. This study attempted to further the use of financial ratio analysis as an objective addition to subjective studies that examine an institution's definition of its mission, objectives, and goals and its own assessment of the degree to which its resources allow it to attain those goals.;The data were obtained from the Integrated Postsecondary Education Data System; the financial reports were audited by independent certified public accountants and presented to the Board of Regents of Oklahoma Colleges; and John Minter Associates, Inc., provided the national norms.;The set of financial ratios identified provides a means to study a single higher education institution through trend analysis and in comparison to national norms. It also works well with a sample of homogeneous institutions with interinstitutional comparison. The techniques are intended to provide a general profile of an institution's financial health. Cause-and-effect ratio analysis has been proposed as another technique to aid administrators in determining changes in their financial statements and what may have caused them.;The study identified a set of financial ratios that summarize the financial condition of a higher education institution. The ratios helped to analyze the financial solvency and viability of the six Oklahoma higher education institutions and focused on the ability of the institutions to meet current and future financial requirements.;The importance of financial statement analysis should not be underestimated. The understandable format of financial ratios allows virtually any stakeholder to acquire a basic comprehension of the most critical financial policies of institutions and their financial condition.
机译：问题涉及在俄克拉荷马州大学董事会的领导下用于评估六所姊妹高等教育机构财务状况的财务指标。目的是确定最能表明财务状况的财务比率；计算六所指定的俄克拉荷马州高等教育机构的财务比率；并评估和比较这六个机构的财务状况。本研究试图进一步将财务比率分析作为客观研究的客观补充，这些研究研究了机构对其使命，宗旨和目标的定义以及对机构对其资源实现这些目标的程度的评估。数据来自综合专上教育数据系统；财务报告由独立的注册会计师审计，并提交给俄克拉荷马州大学董事会。 ；确定的财务比率集提供了一种通过趋势分析并与国家规范进行比较来研究单个高等教育机构的方法。它也适用于具有机构间比较的同类机构样本。这些技术旨在提供机构财务状况的一般概况。已提出因果比分析作为另一种帮助管理人员确定其财务报表中的变化以及可能造成这些变化的技术。该研究确定了一组财务比率，以概括高等教育机构的财务状况。这些比率有助于分析俄克拉荷马州六所高等教育机构的财务偿付能力和生存能力，并侧重于这些机构满足当前和未来财务要求的能力。不应低估财务报表分析的重要性。可以理解的财务比率格式使几乎所有利益相关者都可以对机构最关键的财务政策及其财务状况有基本的了解。

著录项

  • 作者

    Buddy, Nancy Jean.;

  • 作者单位

    University of North Texas.;

  • 授予单位 University of North Texas.;
  • 学科 Higher education.;Education finance.
  • 学位 Ph.D.
  • 年度 1999
  • 页码 85 p.
  • 总页数 85
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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