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高校財務管理的BSC體系構建及指標量化研究

發(fā)布時間:2018-05-16 00:06

  本文選題:平衡計分卡 + 高校財務管理工作; 參考:《會計之友》2013年32期


【摘要】:文章嘗試將平衡計分卡(BSC)理論引入高校財務管理工作實際,從客戶視角、財務視角、內(nèi)部業(yè)務流程視角、學習與成長視角四個維度構建以"服務"為核心的高校財務管理工作評價體系,并借鑒ICME模型框架,根據(jù)ICEI算法測算其指數(shù)的得分,力求通過創(chuàng)新性和可操作性兼?zhèn)涞姆椒P蛯⒏咝X攧展芾砉ぷ魍粕闲碌呐_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】: 中山大學新華學院;中山大學;
【分類號】:G647.5
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本文編號:1894544

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