摘要
本文尝试将平衡计分卡(BSC)理论引入高校财务工作实际,从客户视角、财务视角、内部业务流程视角、学习与成长视角四个维度构建以"服务"为核心的高校财务管理体系,力求通过创新性和可操作性兼备的方法模型将高校财务管理工作推上新的台阶。
This paper intends to introduce the balanced scorecard （BSC） theory into the financial management practices in universities. A ＇service-provision＇ oriented university financial management system shall be established from the perspectives of customer service, finance, internal business process, as well as learning and growth, with a purpose of upgrading the university financial management system by means of innovations and pragmatic operations.
出处
《财务与金融》
2012年第6期41-45,共5页
Accounting and Finance
关键词
平衡计分卡
高校财务管理工作
创新管理流程
Balanced Scorecard（ BSC ）
University Financial Management Practice
System
