两种质量管理工具在高校资金管理工作中的应用  

Application of Two Quality Management Tools in Capital Management in Higher Education Universities and Colleges

作　　者：鲁晓娟[1] LU Xiao-juan(Tianjin City Vocational College, Tianjin 300250)

机构地区：[1]天津城市职业学院财务处,天津300250

出　　处：《天津职业院校联合学报》2020年第1期81-86,共6页Journal of Tianjin Vocational Institutes

基　　金：2017年度天津市高等职业技术教育研究会一般课题“质量管理视角下高职院校资金管理制度建设研究”(课题批准号:XVII4002)阶段成果之一。

摘　　要：高校资金管理是高校财务管理体系中的重要一环,也是高校财务管理的难点。PDPC法和流程图法是质量管理理论在实践发展过程中衍生出的两种质量管理工具,它们已被广泛的应用于企业的质量管理和质量控制,帮助企业管理者达成管理目标。文章简述PDPC法和流程图法的工作原理,并通过分析高校资金管理的需求与特殊性,讨论如何将上述两种质量管理工具应用于高校资金管理过程中。Capital management in higher education universities and colleges is the important part of financial management system in higher education universities and colleges and is also the crux therein.PDPC method and flow chart are two quality management tools derived in the practice and development of quality management theories and have been used extensively in the quality management and quality control in enterprises on the purpose of assisting the management personnel in realizing their management object.It described briefly the working principles of PDPC method and flow chart and discussed how to apply such tools in the capital management in higher education universities and colleges by analyzing the demand and particularity of capital management in higher education universities and colleges.

关 键 词：PDPC法 流程图法 高校资金管理 

分 类 号：G717[文化科学—职业技术教育学]