论文部分内容阅读
经济在不断发展,财务绩效管理越演愈烈,也愈加显得重要,高校财务绩效管理是一项艰巨而关键的任务,关乎高校更好的进步和建设,,价值链会计的应运而生就可以很好地帮助完成这一任务,并得到了广泛应用,将价值链会计方法运用到高校财务绩效管理中,能够克服现有的政府视角绩效管理的弊端,有利于高校更加注重资源分配和价值增长的协调性,完善高校价值管理机制,提高财务资源使用效益。
The continuous development of economy, the financial performance management intensified, more and more important, the financial performance management of colleges and universities is a difficult and crucial task, related to the better progress and construction of colleges and universities, the value chain accounting came into being It helps to accomplish this task well and has been widely used. The application of the value chain accounting method to the university financial performance management can overcome the shortcomings of the existing government performance management and help the university pay more attention to the resource allocation and value growth The coordination, improve the university value management mechanism and improve the efficiency of the use of financial resources.