高等教育投资项目的财务评价  

Financial Evalution of Project Intestment in Highter Education

作　　者：冷振清[1] 曹升元 周栩[3] 

机构地区：[1]中南大学基建处 [2]中南大学计财处 [3]中南大学土建院,长沙410075

出　　处：《基建优化》2005年第4期87-89,共3页Optimization of Capital Construction

摘　　要：我国高等教育的高速发展对高等教育投资主体和资金来源多元化提出了新的要求。在这种情况下,对高等教育投资项目进行全面的财务评价就成为高等教育投资主体所关注的重要问题。鉴于高等教育投资项目在我国的发展才刚刚起步,相关的研究工作不多,因此,通过调查和对比分析,了解与高等教育相类似行业的投资项目评价,运用系统方法,提出和筛选高等教育投资项目的财务评价指标,初步形成高等教育投资项目财务评价指标体系,将对合理确定高等学校办学规模、正确评价高等教育投资项目提供理论依据和决策参考。The rapid development of higher education in our country proposes new requirements for the investment principals and multi - sources. Under the circumstances, it becomes an important problem for the investment principal of higher education to make a comprehensive financial evaluation over the investment projects. The research on the investment project of higher education is on a starting point, and few studies concerned. By investigation and comparative analysis on the investment project evaluation of similar industry, and by using systematic method, the paper advances a guideline system for the financial evaluation of higher education investment projects, which may provide a theoretical gist and decision reference for the confirmation a reasonable scale of colleges and universities.

关 键 词：高等教育 投资项目 外部效益 公共性 内涵 

分 类 号：G647[文化科学—高等教育学]