高校开展财务分析的必要性及其分析方法探讨  

Necessity of Financial Analysis in Colleges and Universities and Methods for Financial Analysis

作　　者：张丹梅[1] 

机构地区：[1]武汉科技大学财务处,湖北武汉430081

出　　处：《武汉科技大学学报（社会科学版）》2004年第4期45-47,共3页Journal of Wuhan University of Science and Technology:Social Science Edition

摘　　要：在高等教育日趋市场化,高校管理日趋企业化的形势下,在高校财务管理活动中必须融入财务分析,这样才能科学地预测学校的经济活动,作出正确的经济决策,对学校的经济活动进行适时的调控,以获得最佳的经济效益,为不断提高教育质量提供坚实的经济支撑。It's proposed that, in these days when higher education is developing towards marketization and when more and more management strategies of corporations are introduced into colleges and universities, financial analysis must be carried out in institutions of higher learning so that scientific forecasting can be made of economic activities and correct decision can be reached. With financial analysis, it's possible to regulate the institution's economic activities for the greatest benefits, which helps provide strong economic support for the improvement of educational quality.

关 键 词：高等教育 财务管理 财务分析 会计制度 

分 类 号：G64[文化科学—高等教育学] F234.4[文化科学—教育学]