职业学校校级综合财力平衡探析

Balanced Researches on Comprehensive Financial Abilities for a Professional College

校级综合财力是学校办学的经济基础 ,研究学校综合财力来源、支出、结余 ,借以分析职业学校财务状况 ,以指导、规范学校的经济行为 ,是摆在职业学校财会工作者面前的新课题。本文从职业学校校级综合财力的由来 ,校级综合财力的内容、平衡的必要性及平衡的具体措施等 ,来探讨职业学校的财力平衡问题。

Comprehensive financial abilities of a professional college are the economic base of management. Studying the source, expenditure, balance of comprehensive financial abilities in order to analyse the financial situation of a professional college, to guide and standardize its economic behaviour, is a new subject for financial and accounting workers. This thesis is to research the balanced issues of financial abilities for a professional college according to its source, contents, balanced necessity and balanced measure of comprehensive financial abilities.