高校财务实行目标管理的可行性研究  

Feasibility Research of Implementing Object Management in University Financial Affairs

作　　者：许晶[1] 

机构地区：[1]沈阳大学计财处,辽宁沈阳110044

出　　处：《沈阳大学学报》2005年第1期58-61,共4页

摘　　要：介绍了现阶段高校财务管理的整体目标:年教育成本最小化、在校生人均教育成本最小化和培养合格学生人均教育成本最小化三个指标。阐述了实行高校财务目标管理的主要措施:理顺高校财务管理体制,强化财务管理工作的统一领导;制定高校财务目标管理制度,科学合理的制定财务管理目标;完善内部控制制度,保障学校各项事业的健康发展;建设一支业务精、作风硬的高素质财会队伍。The goals of university financial affairs management at the present stage are： the annual educational cost minimization; the per capita educational cost of school student minimization and the minimization of per capita educational cost of training qualified student. The measures of implementing object management in university financial affairs are： making university＇s financial management system in order, strengthening the unified leadership of financial management; making university＇s financial object management system, making the financial management objectives scientifically; perfecting the inside control system, ensuring the sound development of every undertaking of the school; building a high-quality financial accounting team with precise business and hard style.

关 键 词：高校财务 目标管理 可行性研究 

分 类 号：F810[经济管理—财政学]