高校创收绩效评价研究  

Researches on the Performance Evaluation of Additional Income in University

作　　者：闫天池[1] 袁晋芳[1] 

机构地区：[1]中央财经大学,北京100081

出　　处：《中央财经大学学报》2008年第3期92-96,共5页Journal of Central University of Finance & Economics

摘　　要：鉴于创收在高校改革与发展中的经济效益和社会效益,以及多样化办学带来的财务管理问题,结合国内外学者对于高校绩效评价的研究,本文拟通过建立以平衡记分卡为工具的绩效评价体系,有针对性地对高校创收的经济效益与社会效益展开分析与评价,旨在改进高校创收管理,保障创收渠道的畅通和创收资金的良好运转。In view of the fact that economic ＆ social performance of additional income and shortcoming of financial management in universities, by the establishment of the Balanced Scorecard as a tool for performance evaluation system, this paper analizes and evaluates performance of additional income in universities, aimed at improving additional income management in university.

关 键 词：高校创收收入 绩效评价 平衡记分卡 

分 类 号：F234.4[经济管理—会计学]