标题:
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, 梁峰
关键字:
高校财务, 决算, 信息挖掘University Accounting, Final Financial Report, Information Mining
期刊名称:
《Frontiers of International Accounting》, Vol.4 No.2, 2015-07-15
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。
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.