控制论与高等学校财务管理探悉  

Investigation on the Controlling Theory and Higher School Financial Management

作　　者：孔林五 李天福[2] 

机构地区：[1]山西晋中财贸学校,山西晋中030600 [2]山西农业大学计财处,山西太谷030801

出　　处：《山西农业大学学报（社会科学版）》2005年第5期76-77,共2页Journal of Shanxi Agricultural University:Social Science Edition

摘　　要：以"会计职能"与"控制论"的区别为切入点,从目前高等学校各项改革为"控制论"提供发挥作用的平台入手,阐述了"控制论"在高等学校财务管理中发挥作用的几个关键点,即制度控制、计划控制、会计控制,旨在高等学校财务管理中推行财务控制理念,提高财务管理水平。Several key points of the roles played by the controlling theory in higher school financial management were described by distinguishing the accountant function and the controlling theory and on the basis that every reform of higher school provided the controlling theory with a flat roof to play its roles. The paper is designated to popularize the financial controlling thoughts in higher school financial management from institution controlling, project controlling and accounting controlling and hence improve...

关 键 词：高等学校 财务管理 控制 

分 类 号：G64[文化科学—高等教育学]