摘要
哈佛大学是美国乃至全球的一流学府,作为私立大学,要维持其国际地位和形象,资金的来源渠道和资金的使用效率对更好地发挥世界一流大学教学、科研、服务社会的功能起着重要的作用。文章以2007和2008财政年度为例,对哈佛大学的财务报表进行分析,介绍了影响哈佛大学战略规划的资金运行状况,并将战略和财务报表相结合来分析两者之间的关系,最后结合中国学校财务的实际情况提出几点启示。
Harvard university is a class university of the United States and of the world.As a private university,in order to maintain its international status and image,the source of funding channels and use of fund for further exerting the function of university teaching,research and service play an important role.This paper analyzes the financial statement of Harvard university in fiscal 2008/2007,introduces Harvard performance of funds about strategic decisions,describes the relationship of strategy and financial statement,and in the end,proposes a few suggestions combining the actual situation of the school finance in China.
出处
《北京航空航天大学学报（社会科学版）》
CSSCI
2010年第6期98-102,共5页
Journal of Beijing University of Aeronautics and Astronautics：Social Sciences edition Edition
关键词
哈佛大学
财务报表
战略规划
Harvard university
financial statement
strategic decisions
