科研事业单位财务杠杆对业务导向性影响分析  

Analysis of the impact of financial leverage on business orientation in the context of scientific research institutions

作　　者：王健媛[1] Wang Jianyuan(Institute of Solid Waste Pollution Control Technology,Chinese Research Academy of Environmental Sciences,Beijing,102200)

机构地区：[1]中国环境科学研究院固体废物污染控制技术研究所,北京102200

出　　处：《市场周刊》2024年第33期143-146,共4页Market Weekly

摘　　要：文章以某部门年度财务数据为基础,运用财务管理中本量利、杠杆效应及利润敏感性分析的方法,提出具体化财务风险指标,并对该部门业务中存在的问题进行分析,将财务数据嵌入科研全过程。结果表明,财务杠杆会对科研事业单位的业务经营状况产生导向性的影响。This paper primarily investigates the challenges faced by scientific research institutions in financial management,emphasizing how financial leverage can directionally influence the operational status of these institutions.By utilizing annual financial data from a specific department,the study applies cost-volume-profit analysis,leverage effects,and profit sensitivity analysis to propose tailored financial risk indicators.These indicators are integrated with existing departmental issues to provide a dynamic and reasoned basis for decision-making throughout the scientific process.The paper suggests that research institutions should consider these sensitive factors in decision-making to ensure the financial health and sustainable development of scientific activities.

关 键 词：科研事业单位 财务杠杆 利润敏感性分析 

分 类 号：F293.33[经济管理—国民经济]