高等建筑教育
高等建築教育
고등건축교육
Journal of Architectural Education in Institutions of Higher Learning
2007年
4期
154~157
,共null页
高校财务管理 企业财务管理 结合
高校財務管理 企業財務管理 結閤
고교재무관리 기업재무관리 결합
university financial management; enterprise financial management; association
文章从高校财务管理和企业财务管理的角度认为，高校财务管理应借鉴于企业财务管理新观念：一是资产质量新观念，二是利润质量新观念，三是利润来源新观念，四是收益与风险权衡的新观念，五是使用权高于一切的投资新观念，六是资本成本新观念，七是融智高于融资新观念。
文章從高校財務管理和企業財務管理的角度認為，高校財務管理應藉鑒于企業財務管理新觀唸：一是資產質量新觀唸，二是利潤質量新觀唸，三是利潤來源新觀唸，四是收益與風險權衡的新觀唸，五是使用權高于一切的投資新觀唸，六是資本成本新觀唸，七是融智高于融資新觀唸。
문장종고교재무관리화기업재무관리적각도인위，고교재무관리응차감우기업재무관리신관념：일시자산질량신관념，이시리윤질량신관념，삼시리윤래원신관념，사시수익여풍험권형적신관념，오시사용권고우일절적투자신관념，륙시자본성본신관념，칠시융지고우융자신관념。
From the aspect of the university financial management and the enterprise financial management, it is believed that university financial management should use the new concept of the enterprise financial management for reference. The first is the new concept of Asset Quality. The second is the new concept of Profit Quality. The third is the new concept of Profit Source. The forth is the new concept of Gain and Risk Trade Off. The fifth is the new investment concept that Use Right is above all. The sixth is the new concept of Capital Costs. The seventh is the new concept that Melting intelligently is superior to Financing.
