摘要
本文将卫生领域国有资产价值运行的财务目标定义为非营利性;并设计了财务目标检验思路:建立非营利性目标函数和营利性目标函数,比较固定资产和人员费用在不同目标函数中对财务目标的影响。
The financial objective of the health non-operating state-owned assets（NSA） value-running is defined as non-profit, an empirical test is designed; the non-profit objective function and for-profit objective function is established and the impact of fix asset and staff cost on financial objective in multiple regression functions are compared.
出处
《中国卫生经济》
北大核心
2014年第2期72-75,共4页
Chinese Health Economics
关键词
非经营性国有资产
价值运行
财务目标
非营利性
non-operating state-owned assets
value-running
financial objective
non-profit
