摘要
转变大学理财观是实现大学经济运行机制创新的根本前提。文章旨在从探讨大学理财观的演变入手,对大学经济运行机制创新提出新的见解;认为从创新大学理财观的角度来分析,大学应确立成本效益和资本运营的经营意识;从成本核算、收入补偿、支出约束、资源优化、投资决策等五个方面提出了大学经济运行机制的创新思路。
The transformation of university finances view is the basic premise to realize the university economy movement mechanisim innovation. This article is from the discussion of university finance view to propose the new opinion for the university economy movement mechanism innovation. From the view angle of university finance innovation to analyze, the university should establish the cost benefit and capital operation management consciousness. This article form cost accounting,income compensation,disbursement restraint, resources optimization, the investment decision-making five aspects proposes the university economy movement mechanism innovation idea.
出处
《太原理工大学学报(社会科学版)》
2006年第3期57-60,共4页
Journal of Taiyuan University of Technology(Social Science Edition)
基金
江苏省高校哲学社会科学基金(SJD880014)
关键词
大学
理财观
经济运行机制
创新
the university
the financial control idea
the economical movement mechanism
innovation