摘要
高校财务管理活动价值链,应从规模、范围角度重组会计业务流程和从处理业务性质角度重组会计业务流程。规模、范围角度包括会计部门内的重组、会计部门与其它部门间的重组、企业间的重组;高校财务价值链是财务战略体系中的重要环节。
The University Should recombinate the accounting business procedure and recombinate the accounting business procedure from dealing with the usiness nature angle in terms of scale , range in university's financial activity value chain. The scale, range angle includes reorganization , accounting department and other interdepartmental reorganization , reorganization among enterprises in the accounting department; University's financial value chain is an important link in the strategic system of the financial affairs.
出处
《价值工程》
2006年第2期32-34,共3页
Value Engineering
关键词
高校
财务价值链
分析与应用
university
financial value chain
analysis and application