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高校财务管理的BSC体系构建及指标量化研究

发布时间:2018-05-16 00:06

  本文选题:平衡计分卡 + 高校财务管理工作 ; 参考:《会计之友》2013年32期


【摘要】:文章尝试将平衡计分卡(BSC)理论引入高校财务管理工作实际,从客户视角、财务视角、内部业务流程视角、学习与成长视角四个维度构建以"服务"为核心的高校财务管理工作评价体系,并借鉴ICME模型框架,根据ICEI算法测算其指数的得分,力求通过创新性和可操作性兼备的方法模型将高校财务管理工作推上新的台阶。
[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.
【作者单位】: 中山大学新华学院;中山大学;
【分类号】:G647.5


本文编号:1894544

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