| 美国私立大学财务管理指标体系研究——以哈佛、斯坦福和耶鲁大学为例 |
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| 引用本文： | 王勇.美国私立大学财务管理指标体系研究——以哈佛、斯坦福和耶鲁大学为例[J].科学学与科学技术管理,2007,28(11):125-129. |
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| 作者姓名： | 王勇 |
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| 作者单位： | 中国科学技术信息研究所,北京,100038 |
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| 摘 要： | 从财务状况总体指标看,美国私利大学重视财务健康状况,严格控制着收支平衡。从其运营收入指标来看,最重要的是政府研究资助和基金收入。从其运营支出指标来看,薪资和福利占了50%以上。美国私立大学财务管理指标体系设置科学、清晰统一。这源于专业化的财务管理机构和财务管理制度的有效执行,也方便了资助者的财务监督。
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| 关 键 词： | 私立大学 基金 研究资助 报酬 |
| 文章编号： | 1002-0241（2007）11-0125-05 |
| 修稿时间： | 2007-06-21 |
A Study of the Index System for Financial Management of American Private Universities——Taking Harvard, Stanford, Yale as Cases |
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| WANG Yong.A Study of the Index System for Financial Management of American Private Universities——Taking Harvard, Stanford, Yale as Cases[J].Science of Science and Management of S.& T.,2007,28(11):125-129. |
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| Authors: | WANG Yong |
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| Abstract: | The general financial indexes of American private universities indicate that they attach importance to financial health and control the balance between Revenue and Expenses.Among the indexes of operating revenue,sponsored research support and vast endowment income is the most important.Of their expenses,Compensation and benefit totals above 50%.The financial indexes of American private universities are set rational,legible,and consistent,which results from professional financial management organizations and effective implement of regulations,making it easy for contributors to supervise. |
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| Keywords: | private universities endowment research support compensation |
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