| 建构城市资产负债表提升城市经营水平 |
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| 引用本文： | 闫梅.建构城市资产负债表提升城市经营水平[J].城市发展研究,2007,14(1):63-67,73. |
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| 作者姓名： | 闫梅 |
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| 作者单位： | 河南科技大学经济管理学院,河南,洛阳,471003 |
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| 摘 要： | 城市经营与企业经营有其相似性,但由于经营目标的不同,报表构成要素也不相同.本文从城市经营目标出发构建城市资产负债表,并从财务的角度来分析研究城市经营,以提高城市的综合竞争能力,实现城市的可持续发展.
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| 关 键 词： | 城市经营 城市经营目标 资产负债表 净资产 |
| 文章编号： | 1006-3862(2007)01-063-05 |
| 修稿时间： | 2006年8月28日 |
To Construct the city balance sheet to enhance the standard of city management |
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| YAN Mei.To Construct the city balance sheet to enhance the standard of city management[J].Urban Studies,2007,14(1):63-67,73. |
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| Authors: | YAN Mei |
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| Abstract: | The city management is similar to business management.But as a result of the management goal difference,the factors which form the statement are not same.This article embarks from the city management goal,constructs the city balance sheet.From the financial-angle,this article also analyzes and studies the city management,so that we can enhance the city synthesis competitive ability and realize the city sustainable development. |
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| Keywords: | city management city management goal statement of assets and liabilities net assets |
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