本文關(guān)鍵詞： 高校 核心能力 財務(wù)核心能力 可持續(xù)發(fā)展　出處：《江蘇科技大學》2012年碩士論文　論文類型：學位論文

【摘要】：每年畢業(yè)之際，許多招聘單位要求“985”、“211”院校畢業(yè)生的應(yīng)聘條件，將眾多高校畢業(yè)生拒之門外。不僅如此，無論是盛行于網(wǎng)大上的中國高校排行榜，還是英國高等教育調(diào)查公司QS公布的2011亞洲最佳大學排行榜，甚至于英國《泰晤士報高等教育副刊》每年發(fā)布的世界高校排名情況，都揭示著世界范圍內(nèi)高校間的競爭進入了白熱化階段。而現(xiàn)階段我國大多數(shù)高校缺乏自身特色，同質(zhì)化現(xiàn)象嚴重，一直存在著負債運營、財務(wù)管理目標不太明確、資源配置不大合理、績效評價不夠完善等眾多問題，致使高校的發(fā)展遭遇了瓶頸時期�？梢姡プC遇，認清形勢，努力培育自身的財務(wù)核心能力已經(jīng)成為我國高校必須面對的課題。 本文首先闡明了高校財務(wù)核心能力的理論基礎(chǔ)，包括：核心能力理論、非營利性理論、競爭戰(zhàn)略理論、資源配置理論，之后對文中高校的內(nèi)涵進行了詳細的界定，并深入的分析了能力與競爭力、核心能力與核心競爭力，核心能力與財務(wù)核心能力之間的辯證關(guān)系；然后，從高校核心能力入手，通過對其內(nèi)涵的認識并以最優(yōu)財務(wù)管理目標為橋梁，引入高校財務(wù)核心能力理論，詳盡的剖析了它的內(nèi)涵、特征以及構(gòu)成要素；其次，以理論為依托設(shè)計了一套切實可行的評價體系，并通過匯總比較選取模糊層次法為評價分析方法；最后，以J高校為例，綜合評價得出J高校財務(wù)核心能力所處水平，，分析其存在問題，并提出培育措施。 本文從充分挖掘高校自身能力的角度出發(fā)，提出了將財務(wù)核心能力運用于高校，明確了高校財務(wù)管理的最優(yōu)目標為財務(wù)核心能力更大化，并將財務(wù)活動能力、財務(wù)管理能力、財務(wù)表現(xiàn)能力三者相互融合，構(gòu)建了財務(wù)核心能力評價體系。該評價體系與以往財務(wù)績效評價體系的不同之處在于，將公共關(guān)系（尤其校友）、節(jié)約型高校、總會計師的素質(zhì)、學習型高校等新興因素融入其中，強調(diào)了高校財務(wù)方面可持續(xù)發(fā)展的能力，更加注重競爭環(huán)境下對高校未來發(fā)展?jié)摿Φ慕沂尽?br/>[Abstract]:At the time of graduation every year, many recruitment units require the application conditions of graduates of "985" and "211" colleges and universities, which will shut out many college graduates. Not only that. Whether it's the list of Chinese universities that are popular on the Web or the 2011 ranking of Asia's best universities published by QS, a British research firm, higher education. Even the World University rankings published each year by the Times higher Education Supplement. It is revealed that the competition among colleges and universities in the world has entered the white-hot stage. At this stage, most colleges and universities in China lack their own characteristics, the phenomenon of homogeneity is serious, and there has always been debt operation. Financial management objectives are not clear, resource allocation is not reasonable, performance evaluation is not perfect and many other problems, resulting in the development of colleges and universities encountered a bottleneck period. Visible, seize the opportunity to recognize the situation. Cultivating one's own financial core ability has become a subject that colleges and universities must face. This paper first expounds the theoretical basis of college financial core competence, including: core competence theory, non-profit theory, competitive strategy theory, resource allocation theory. After that, it defines the connotation of colleges and universities in detail, and deeply analyzes the dialectical relationship between competence and competitiveness, core competence and core competence, and core competence and financial core competence. Then, starting from the core competence of colleges and universities, through understanding its connotation and taking the optimal financial management goal as the bridge, this paper introduces the theory of the core financial competence of colleges and universities, and analyzes its connotation, characteristics and constituent elements in detail. Secondly, based on the theory, a set of practical evaluation system is designed, and the fuzzy hierarchy method is selected as the evaluation and analysis method. Finally, taking J university as an example, this paper comprehensively evaluates the level of financial core competence in J university, analyzes its existing problems, and puts forward some cultivation measures. From the angle of fully excavating the university's own ability, this paper puts forward the application of the financial core competence to the university, and clarifies that the best target of the university's financial management is the greater financial core competence and the financial activity ability. The financial management ability and financial performance ability are combined to construct the financial core competence evaluation system. The difference between this evaluation system and the previous financial performance evaluation system is that the public relations (especially alumni). The new factors, such as the quality of conservation-type university, chief accountant and learning-type university, etc., emphasize the ability of sustainable development of university finance, and pay more attention to the revelation of the future development potential of university under the environment of competition.
【學位授予單位】：江蘇科技大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：G647.5

【引證文獻】

相關(guān)博士學位論文 前1條

1 戴開富;高等學校核心競爭力研究[D];武漢理工大學;2007年

本文編號：1449098