高校財(cái)務(wù)管理的BSC體系構(gòu)建及指標(biāo)量化研究
發(fā)布時(shí)間:2018-05-16 00:06
本文選題:平衡計(jì)分卡 + 高校財(cái)務(wù)管理工作 ; 參考:《會(huì)計(jì)之友》2013年32期
【摘要】:文章嘗試將平衡計(jì)分卡(BSC)理論引入高校財(cái)務(wù)管理工作實(shí)際,從客戶視角、財(cái)務(wù)視角、內(nèi)部業(yè)務(wù)流程視角、學(xué)習(xí)與成長(zhǎng)視角四個(gè)維度構(gòu)建以"服務(wù)"為核心的高校財(cái)務(wù)管理工作評(píng)價(jià)體系,并借鑒ICME模型框架,根據(jù)ICEI算法測(cè)算其指數(shù)的得分,力求通過(guò)創(chuàng)新性和可操作性兼?zhèn)涞姆椒P蛯⒏咝X?cái)務(wù)管理工作推上新的臺(tái)階。
[Abstract]:This paper attempts to introduce the theory of balanced Scorecard (BSCC) into the practice of financial management in colleges and universities, from the perspective of customer, finance and internal business process. Based on the four dimensions of learning and growth perspective, this paper constructs an evaluation system of financial management in colleges and universities with "service" as the core, and calculates the score of its index according to the ICEI algorithm, using the ICME model framework as a reference. This paper tries to push the work of financial management in colleges and universities to a new level through the method model of innovation and maneuverability.
【作者單位】: 中山大學(xué)新華學(xué)院;中山大學(xué);
【分類(lèi)號(hào)】:G647.5
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本文編號(hào):1894544
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