高校内部财务报告体系的构建  

On the Building of Internal Financial Report in Universities

作　　者：王卫星[1] 孙凌峰[2] 

机构地区：[1]常州大学校长办公室,江苏常州213164 [2]常州大学财务处,江苏常州213164

出　　处：《常州大学学报（社会科学版）》2012年第3期37-39,60,共4页Journal of Changzhou University:Social Science Edition

基　　金：教育部人文社会科学研究规划基金项目(10YJA630155)

摘　　要：目前我国高等教育正在由外延式发展转向以提高质量为特点的内涵式发展,这对会计信息提出了新的、更高的要求。内部财务报告对于高校的决策有着重要的支撑作用,高校在设计内部财务报告时,应当遵循重要性、相关性和灵活性等原则。构建以绩效评价为抓手、以预算分析和运行分析为中心内容的内部财务报告体系,对于推进高校科学管理有着十分重要的现实意义。In recent years,the development feature of higher education has been shifted from expansion to quality improvement,which brings higher demands for accounting information.Internal financial reports are essential to the decision-making process in higher institutions.Significance,relevance and flexibility are the key principles of planning an internal financial report.Moreover,building an internal financial reporting system,which is based on performance evaluation and focused on budget analysis and operation analysis,is of great importance to the enhancement of scientific management of higher institutions.

关 键 词：高等学校 内部财务报告 绩效评价 

分 类 号：F275[经济管理—企业管理]