| 高校财务指标体系的建立及其综合评价 |
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| 引用本文： | 张海兰,蔡明生,刘尚明.高校财务指标体系的建立及其综合评价[J].北京航空航天大学学报(社会科学版),2002,15(1):26-32. |
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| 作者姓名： | 张海兰 蔡明生 刘尚明 |
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| 作者单位： | 北京航空航天大学,财会审计处,北京,100083 |
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| 摘 要： | 讨论了财务指标作为高校综合评价的可能性及高校财务管理的内涵,在此基础上建立了科学、系统、可操作的财务评价指标体系,确定了各项财务指标的权重.
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| 关 键 词： | 高校 财务指标体系 综合评价 |
| 文章编号： | 1008-2204(2002)01-0026-07 |
| 修稿时间： | 2000年9月26日 |
Establishment and Synthetic Evaluation of the Financial Indices System in Institutions of Higher Learning |
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| ZHANG Hai-lan,CAI Ming-sheng,LIU Shang-ming.Establishment and Synthetic Evaluation of the Financial Indices System in Institutions of Higher Learning[J].Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition),2002,15(1):26-32. |
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| Authors: | ZHANG Hai-lan CAI Ming-sheng LIU Shang-ming |
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| Abstract: | The possibility of financial indices as an evaluation index and the connotation of the financial management in the institutions of higher learning have been discussed, based on which a scientific, systematic and operational financial evaluation indices system is established and the weight of each index worked out. |
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| Keywords: | institutions of higher learning financial indices system synthetic evaluation |
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