高校财务核心能力的指标体系研究

Research on The Index System of Finance Core Competence in Universities

文章针对目前高校财务管理的现状,引入财务核心能力理论,并对高校财务核心能力特点和构成要素进行了分析。围绕高校财务活动能力、高校财务管理能力、高校财务表现能力三个方面,设计了一套用于评价高校财务核心能力的指标体系。

According to the current situation of the financial management in universities, by introducing the theory of the finance core competence, this paper researched on the characteristics and the compositional elements of the finance core competence, and designed the index system for evaluating the finance core competence in universities based on the three aspects of the finance activity ability, finance managemerit ability, and finance expression ability.