The current accounting system has no longer suited to the development of colleges and university. On the basis of analyzing the crux of the accounting system, we propose solutions to make college financial work more t...The current accounting system has no longer suited to the development of colleges and university. On the basis of analyzing the crux of the accounting system, we propose solutions to make college financial work more truly reflect the financial condition and fund utilizing situation. With the development of social economy and changes in the market system, university has entered a period of extraordinary development. According to the needs of universities development, university accounting system has also undergone a series of changes. From the accounting method to account setup and expenditures structure, it has made a series of adjustment, to a certain extent reflecting the funding operations of the university. But because accounting basis, accounting method, setup of accounting statement and other items are not suited to financial management needs of universities, some accounting treatments and statements reflecting can＇ t be a true reflection of the funding operations of universities and financial position.展开更多
From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise coopera...From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.展开更多
The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in orde...The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in order to improve their decision-making processes. Public organizations must, at the present, to consider the strategic issues that are of vitally importance to their survival. In this context, the Balanced Scorecard （BSC）, due to its intrinsic characteristics, is presented as value added in attempts to link the set of objectives with the corporate strategy; determining, a priori, a course of action that must be constantly monitored. Our research analyzes the issues underlining the development of a model of performance management based on the BSC and formatted to a higher education institution （HEI）. The analysis of the results confirms the viability of applying an evaluation model constructed within a specific framework. In addition, the analysis attests the importance of performance indicators in this model of evaluation, specifically those of accounting, and consequently, the added contribution they can make in the process of decision-making within HEI, particularly, in current times when the priority is to achieve more with fewer resources.展开更多
文摘The current accounting system has no longer suited to the development of colleges and university. On the basis of analyzing the crux of the accounting system, we propose solutions to make college financial work more truly reflect the financial condition and fund utilizing situation. With the development of social economy and changes in the market system, university has entered a period of extraordinary development. According to the needs of universities development, university accounting system has also undergone a series of changes. From the accounting method to account setup and expenditures structure, it has made a series of adjustment, to a certain extent reflecting the funding operations of the university. But because accounting basis, accounting method, setup of accounting statement and other items are not suited to financial management needs of universities, some accounting treatments and statements reflecting can＇ t be a true reflection of the funding operations of universities and financial position.
文摘From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.
文摘The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in order to improve their decision-making processes. Public organizations must, at the present, to consider the strategic issues that are of vitally importance to their survival. In this context, the Balanced Scorecard （BSC）, due to its intrinsic characteristics, is presented as value added in attempts to link the set of objectives with the corporate strategy; determining, a priori, a course of action that must be constantly monitored. Our research analyzes the issues underlining the development of a model of performance management based on the BSC and formatted to a higher education institution （HEI）. The analysis of the results confirms the viability of applying an evaluation model constructed within a specific framework. In addition, the analysis attests the importance of performance indicators in this model of evaluation, specifically those of accounting, and consequently, the added contribution they can make in the process of decision-making within HEI, particularly, in current times when the priority is to achieve more with fewer resources.
