高校财务决算信息挖掘实践探讨:以A高校为例
Empirical Exploration on Mining Information in Final Financial Report of Universities: The Case of University A

作者: 王晓华 , 刘 辉 :北京石油化工学院经济管理学院,北京; 梁 峰 :北京石油化工学院经济管理学院,北京 首都经济贸易大学统计学院,北京;

关键词: 高校财务决算信息挖掘University Accounting Final Financial Report Information Mining

摘要:
参考美国伊利诺伊大学财务决算分析思路,构建了我国高校财务决算信息挖掘指标框架。从多个维度对高校人员支出、行政与后勤运行支出、教学与学科建设支出信息进行挖掘。使用构建的统计指标对A高校展开了实证分析。旨在为我国高校财务决算信息挖掘提供分析工具,了解当前高校运行成本,助力高校提高财务管理水平。

Abstract: Referencing the analyzing method of the final accounting report of University of Illinois, a statistical index framework suitable for China’s University to mine the information is put forward. Mining information from multi-dimensions including staffs cost, administration and operation cost, teach- ing services and disciplines construction expenditures. And we use the indexes to analyze financial information of University A empirically. The study aims at providing a tool to mine information in final accounting report from China’s University exploring the running cost of the universities, and assisting to improve the quality of financial management of the universities.

文章引用: 王晓华 , 刘 辉 , 梁 峰 (2015) 高校财务决算信息挖掘实践探讨:以A高校为例。 国际会计前沿, 4, 9-15. doi: 10.12677/FIA.2015.42002

参考文献

[1] 郭志丹, 孟庆书, 刘烨 (2013) 关于高校财务公开的探讨. 教育财会研究, 5, 28-31.

[2] University of Illinois (2015) Budget summary for operations FY 2015. https://www.obfs.uillinois.edu/common/pages/DisplayFile.aspx?itemId=99447

[3] 李建人 (2010) 政府预算信息公开的维度. 南开学报 (哲学社会科学版), 2, 40-47.

[4] 朱雪嫣, 刘明达 (2012) 高校财务分析的现实反思与制度完善. 高教探索, 3, 146-147.

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