哈佛大学财务报表与战略发展的契合——以2007年、2008年为例

详细信息

Harvard University’s Combination of Financial Statement and Strategic Development in 2008/2007 ——A Case Study of 2007 and 2008

Research Institute of Higher Education, Beijing University of Aeronautics and Astronautics, Beijing 100191, China

摘要: 哈佛大学是美国乃至全球的一流学府,作为私立大学,要维持其国际地位和形象,资金的来源渠道和资金的使用效率对更好地发挥世界一流大学教学、科研、服务社会的功能起着重要的作用。文章以2007和2008财政年度为例,对哈佛大学的财务报表进行分析,介绍了影响哈佛大学战略规划的资金运行状况,并将战略和财务报表相结合来分析两者之间的关系,最后结合中国学校财务的实际情况提出几点启示。
- 哈佛大学 /
- 财务报表 /
- 战略规划
Abstract: Harvard university is a class university of the United States and of the world. As a private university, in order to maintain its international status and image, the source of funding channels and use of fund for further exerting the function of university teaching, research and service play an important role. This paper analyzes the financial statement of Harvard university in fiscal 2008/2007, introduces Harvard performance of funds about strategic decisions, describes the relationship of strategy and financial statement, and in the end, proposes a few suggestions combining the actual situation of the school finance in China.
- Harvard university /
- financial statement /
- strategic decisions

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[3]	周旋.哈佛大学的特色发展战略.武汉:武汉理工大学,2008.
[4]	Harvard announces sweeping middle-income initiative.(2007-12-13). news.harvard.edu/ gazette/ 2007/12.13/ 99 – finaid.html.
[5]	马陆亭. 高等教育财政拨款模式改革研究 [J].高教发展研究,2006(5):17.