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普通高校异地办学的多阶段财务管理机制研究
引用本文:刘松.普通高校异地办学的多阶段财务管理机制研究[J].柳州职业技术学院学报,2013,13(4):15-19,44.
作者姓名:刘松
作者单位:长江大学管理学院,湖北荆州,434023
摘    要:为解决普通高校异地办学容易造成财务状况趋紧的问题,强调普通高校异地新建校区的财务管理应该先确定清晰的目标,做好财务管理机构设置、搬迁院系评价、财务状况敏感因素分析、预期现金流平衡状况估算等基础工作;从兼顾新建校区的发展和确保全校财务收支平衡两方面考虑,设计了面向普通高校异地办学的多阶段综合财务管理规划方法和流程,并结合某普通高校异地办学的具体情况作了实证研究。

关 键 词:普通高校  异地办学  财务管理  教学成本  实证研究

Study on Multi-stage Finance Management Mechanism for the Geography-dispersed Teaching of an Ordinary University
LIU Song.Study on Multi-stage Finance Management Mechanism for the Geography-dispersed Teaching of an Ordinary University[J].Journal of Liuzhou Vocational & Technical College,2013,13(4):15-19,44.
Authors:LIU Song
Institution:LIU Song (Management School, Yangtze University,Jingzhou Hubei434023,China)
Abstract:In order to solve the finance problem resulted from geography-dispersed teaching investment, an ordinary university should firstly specify the finance management objective of the new teaching district and also conduct such basic works as the construction of the finance management organization of the new teaching district, the evaluation of the candidate schools, sensitivity analysis of key determinant factors and the computation of the expected cash flow balance and so on. Furthermore, a multi-stage finance manage- ment planning and the finance on an ordinary for ordinary university was designed for trading off the development of new teaching district balance of the whole ordinary university. Finally an empirical research was conducted based university which presently has invested in a geography-dispersed teaching.
Keywords:ordinary university  geography-dispersed teaching  finance management  teaching cost  empiricalresearch
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