我国高校财务核心能力研究

发布时间：2018-01-20 18:01

本文关键词： 高校核心能力财务核心能力可持续发展　出处：《江苏科技大学》2012年硕士论文　论文类型：学位论文

【摘要】：每年毕业之际，许多招聘单位要求“985”、“211”院校毕业生的应聘条件，将众多高校毕业生拒之门外。不仅如此，无论是盛行于网大上的中国高校排行榜，还是英国高等教育调查公司QS公布的2011亚洲最佳大学排行榜，甚至于英国《泰晤士报高等教育副刊》每年发布的世界高校排名情况，都揭示着世界范围内高校间的竞争进入了白热化阶段。而现阶段我国大多数高校缺乏自身特色，同质化现象严重，一直存在着负债运营、财务管理目标不太明确、资源配置不大合理、绩效评价不够完善等众多问题，致使高校的发展遭遇了瓶颈时期。可见，抓住机遇，认清形势，努力培育自身的财务核心能力已经成为我国高校必须面对的课题。本文首先阐明了高校财务核心能力的理论基础，包括：核心能力理论、非营利性理论、竞争战略理论、资源配置理论，之后对文中高校的内涵进行了详细的界定，并深入的分析了能力与竞争力、核心能力与核心竞争力，核心能力与财务核心能力之间的辩证关系；然后，从高校核心能力入手，通过对其内涵的认识并以最优财务管理目标为桥梁，引入高校财务核心能力理论，详尽的剖析了它的内涵、特征以及构成要素；其次，以理论为依托设计了一套切实可行的评价体系，并通过汇总比较选取模糊层次法为评价分析方法；最后，以J高校为例，综合评价得出J高校财务核心能力所处水平，，分析其存在问题，并提出培育措施。本文从充分挖掘高校自身能力的角度出发，提出了将财务核心能力运用于高校，明确了高校财务管理的最优目标为财务核心能力更大化，并将财务活动能力、财务管理能力、财务表现能力三者相互融合，构建了财务核心能力评价体系。该评价体系与以往财务绩效评价体系的不同之处在于，将公共关系（尤其校友）、节约型高校、总会计师的素质、学习型高校等新兴因素融入其中，强调了高校财务方面可持续发展的能力，更加注重竞争环境下对高校未来发展潜力的揭示。
[Abstract]:At the time of graduation every year, many recruitment units require the application conditions of graduates of "985" and "211" colleges and universities, which will shut out many college graduates. Not only that. Whether it's the list of Chinese universities that are popular on the Web or the 2011 ranking of Asia's best universities published by QS, a British research firm, higher education. Even the World University rankings published each year by the Times higher Education Supplement. It is revealed that the competition among colleges and universities in the world has entered the white-hot stage. At this stage, most colleges and universities in China lack their own characteristics, the phenomenon of homogeneity is serious, and there has always been debt operation. Financial management objectives are not clear, resource allocation is not reasonable, performance evaluation is not perfect and many other problems, resulting in the development of colleges and universities encountered a bottleneck period. Visible, seize the opportunity to recognize the situation. Cultivating one's own financial core ability has become a subject that colleges and universities must face. This paper first expounds the theoretical basis of college financial core competence, including: core competence theory, non-profit theory, competitive strategy theory, resource allocation theory. After that, it defines the connotation of colleges and universities in detail, and deeply analyzes the dialectical relationship between competence and competitiveness, core competence and core competence, and core competence and financial core competence. Then, starting from the core competence of colleges and universities, through understanding its connotation and taking the optimal financial management goal as the bridge, this paper introduces the theory of the core financial competence of colleges and universities, and analyzes its connotation, characteristics and constituent elements in detail. Secondly, based on the theory, a set of practical evaluation system is designed, and the fuzzy hierarchy method is selected as the evaluation and analysis method. Finally, taking J university as an example, this paper comprehensively evaluates the level of financial core competence in J university, analyzes its existing problems, and puts forward some cultivation measures. From the angle of fully excavating the university's own ability, this paper puts forward the application of the financial core competence to the university, and clarifies that the best target of the university's financial management is the greater financial core competence and the financial activity ability. The financial management ability and financial performance ability are combined to construct the financial core competence evaluation system. The difference between this evaluation system and the previous financial performance evaluation system is that the public relations (especially alumni). The new factors, such as the quality of conservation-type university, chief accountant and learning-type university, etc., emphasize the ability of sustainable development of university finance, and pay more attention to the revelation of the future development potential of university under the environment of competition.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【引证文献】