摘要
高等学校财务管理已不只是“支出性财务” ,已成为“运营性财务” ,高等学校对资产的运营和资源的配置管理已经历史地成为高等学校管理的首要任务 ,是经济管理的中心内容。通过对高等学校国有资产管理现状的分析 ,明确了高等学校国有资产管理的任务 ,构建了高等学校国有资产管理的理想模式。
The financial management of colleges and universities is no longer a mere expenditure management, but already a business one. It is, inevitably, a primary task and a core of the financial management for colleges and universities to operate their resources commercially. By analyzing the status quo of college state_owned assets management and clearly defining the task of college state_owned assets management, this paper advances an ideal pattern for college state_owned assets management.
出处
《沈阳农业大学学报（社会科学版）》
2002年第1期1-6,共6页
Journal of Shenyang Agricultural University(Social Sciences Edition)
关键词
高校
国有资产
资产管理
colleges and universities
state_owned assets
financial management
