Contemporary University Strategising: The Financial Imperative

This paper examines the financially focused strategies now evident amongst institutions competing for space in the global higher education system. In their search for increasing financial self‐sufficiency, universities and other higher education providers are examined for their primary competitive strategies. The study provides comprehensive evidence of their cost and operating efficiency strategies, facilitated by increasingly pervasive financial performance accountability systems. The primary operational strategies of teaching and research are found to have been transmogrified into strategies of customised education and research that is primarily focused upon and measured in terms of its funds generation. These trends contribute to complex performance management and accountability challenges as universities’ senior managers balance their internal financial ambitions with the expectations of external stakeholders, while simultaneously projecting sanitised imagery through corporate public relations strategies.     

建立与中国金融崛起相适应的高等金融教育

目前,我国金融从业人员的知识技能水平与发达国家相比仍有较大的差距,缺乏具有战略眼光、熟悉国际金融业务并具有防范金融风险能力的高层次金融人才,高层次金融人才的培养主要靠高等金融院校。本文探讨了振兴我国高等金融教育的几种途径。     

Measuring the Effect of Federal Research Funding on Private Donations at Research Universities: Is Federal Research Funding More than a Substitute for Private Donations?

The nature of federal research funding has changed in the United States over the last 30 years. In part, federal research funding has changed in the distribution of funding across disciplines and across universities. Federal funding to universities with historically low levels of funding has also experienced greater growth than those universities with historically high levels of funding. In addition, universities have become more involved in the political process with respect to the allocation of funding for higher education. As the nature of government funding changes, this paper questions its effect on private donations to research and non-research universities. The general presumption of much of the existing theoretical work is that government and private funding for charitable goods are substitutes. Limited evidence exists to suggest, in some circumstances, there may be a positive correlation between these two sources of funding. Potentially, because the government undertakes the expense to gather information about the research universities, and engages in such activities as peer-review of research proposals, the government through its grant awards may provide a signal of quality of research or other information to donors that is less noisy than that available to private donors. Similarly, there may be other types of spillover effects from research funding to private donations. In this case, a change in government grants has both a positive and negative effect on private donations, suggesting a positive correlation between private and public donations if the effect from the dissemination of information is greater than the substitution effect of government grants. I examine data for private and public universities in the United States to measure the relationship between private and public donations under a fixed-effects OLS regression. I explore issues of bias from endogeneity or omitted variables and report the results from a two stage least squares regression in which I use a set of measures that affect federal research funding but not private donations. Regardless of the specification, the results suggest private and public donations are positively correlated for research universities and negatively correlated for non-research institutions. On average, increasing federal research funding by one dollar increases private donations by 65 cents at research universities, decreases private donations by 9 cents at universities whose highest degree granted is a masters, and decreases private donations by 45 cents at liberal arts colleges.     

建立高校二级财务管理运行机制的思考

随着我国高等教育改革的逐步深化,高校办学规模急剧扩大,财务管理内涵日益丰富,高校原有的财务管理体制已经无法适应新的办学要求,建立高校二级财务制度,规范二级财务管理已迫在眉睫。本文从分析构建高校二级财务管理制度必要性入手,提出了建立高校二级财务管理运行机制的思路,并对二级财务管理的绩效评价指标进行了简单设计。     

《农业经济学》在财经类院校素质教育中的地位与作用

本文从素质教育的角度出发,分析了《农业经济学》在财经类院校素质教育中的地位与作用.通过新形势下对经济管理人才的素质要求以及《农业经济学》在经济管理人才培养中的作用,结合自身的教学实际,根据农业和农村发展的新要求,改进《农业经济学》的教学内容与方法,提高财经类院校学生的综合素质.     

A Critical Appreciation of the Uses for Strategic Management Thinking, Systems and Techniques in British Universities

The Dearing Commission's examination of British higher education has given further impetus to the need for strategy making at an institutional level. Recent policy developments are examined as a background and rationale for the use of institutional strategy. Intrinsic difficulties are then considered in managing universities strategically. Several techniques and ideas are evaluated to help resolve such problems, before adapting Porter's generic strategies and value chain concepts and placing them within a stakeholder focus group framework. Critical conclusions are then drawn on current higher education policy and the consequent use of institutional strategy in a fast changing environment.     

民办高校财务管理有关问题的研究

民办高等教育近年来发展迅速,在发展中财务管理方面也存在着诸多问题,出资方式不够规范,内部控制制度不够健全,预算管理不够完善,资产管理不够科学等问题困扰着学校教育事业的发展。应采取切实有效的措施改善民办高校的财务管理,使民办教育事业能够更快、更健康地发展。     

高等院校管理育人问题

大学管理育人和服务育人是一篇大文章,是弥补中小学教育做人教育、素质教育缺失的有效过程和手段,是培养高素质、具有创新能力社会主义现代化建设事业接班人的重要环节。高等学校一定要对此高度重视,认真谋划,纳入教育教学体系,使管理育人和服务育人由号召、口号成为现实,发挥应有的功效。     

构建地方高等院校本科教学工作质量管理工程体系的思考

近年来,我国高等教育发展的主旋律是规模的扩张.从1999年开始到2005年,高等教育在学人数由不到800万人增加到2300万人,规模位居世界第一.在一个很短的时间内成功地实现了大众化教育的任务,走出了部分发达国家在高等教育大众化初期都曾经出现过的动荡怪圈,取得了显著的成就.但是规模持续扩大的同时,不少高等学校呈现出办学条件全面紧张的矛盾,部分高等学校的教育质量不能令人满意甚至出现了下降.针对这些问题,本文从影响内蒙古高等院校本科教学工作质量的因素入手,阐明质量工程的内涵,力图寻求与构建出一个能够包含影响地方高校本科教学工作质量的各主要因素指标,既能独立测评,又能综合评价与控制的质量管理工程体系,为地方高等院校提高本科教学工作质量,实现可持续发展提供决策的信息平台.     

高校财务风险管理与控制策略

当前,高校进入大规模扩张阶段,财政经费投入不足促使高校负债发展成为必然。高校的财务管理涉及到学校的教学、科研、后勤等各个环节,偿债风险控制的有效与否直接影响高校的正常发展。高校财务管理状况不容乐观,在财务管理和核算方面出现诸多漏洞与弊端,表现在盲目扩建、国有资产流失,人力资源配置失衡,资金来源单一、贷款负担沉重等问题。因此,本文提出解决问题的对策和化解偿债风险的若干控制策哈以期实现高校“负债-发展-收益”之间的良性循环。     

强化高校预算管理的思考

当前,随着高校教育体制改革和国家财政体制改革的不断深入,高校预算管理体制暴露出一些与之不衔接的问题,深入分析和改进这些问题是做好当前高校财务管理工作的关键内容。文章在详细分析当前我国高校预算管理工作的基础上,对普遍存在的问题提出了完善高校预算管理的几点措施。     

Meeting user information needs: The impact of major changes in FASB and GASB standards on financial reporting by colleges and universities

This longitudinal study reports the impact of changes in generally accepted accounting principles on financial statement disclosures for 100 public and private institutions of higher education. Disclosures from the period when all colleges and universities followed the same accounting standards are compared with disclosures in periods after major changes in accounting and reporting standards were made by the Financial Accounting Standards Board (FASB) for private institutions and by the Governmental Accounting Standards Board (GASB) for public institutions. We find that an importance-weighted disclosure index shows that user needs are better met using the new reporting standards for public but not private institutions. An expanded unweighted index, however, shows improvement for both public and private colleges and universities. Using this disclosure index, the improvement for universities reporting under GASB standards exceeded the improvement for those reporting under FASB standards.     

论高校财务廉政文化建设

十八大报告中首次提出要充分发挥文化的积极作用。作为高校来说,是文化教育、文化传播与创新的重要阵地。近年来,高校违法事件频繁发生,与高校财务管理紧密相关。因此,加强高校财务廉政文化建设,加大财务廉政文化宣传,营造良好的校园财务廉政环境,对于推动高校财务廉政管理,规范高校财务管理,提高教育经费效益,提升高校财务管理水平有积极的意义。     

Does workload and institutional pressure on accounting educators affect academia at Australian universities?

This paper examines accounting academics’ perceptions as to whether institutional pressure has increased in the previous 5–10 years subsequent to changes in the higher education environment, encouraging universities to adopt private sector managerialism. Results from 87 respondents indicated that workload pressures have increased and they experienced pressure to perform acts related to a student-as-customer model, which have negatively affected their well-being and work quality. The majority are not actively seeking to leave academia, but believe it is not a good time for others to aspire to such a career. This paper contributes to the debate about the sustainability of accounting academia at Australian universities.     

Book Reviews

During 2010, minimum academic standards for Australian bachelor and master degree programmes in accounting were formulated. These were developed for a new higher education system predicated on expansion, including participation targets and demand-driven funding for public institutions, and a centralised regulatory and quality assurance system to support consumer protection covering all providers. In 2011 a pilot project involving 25% of Australian universities that provide accounting education, is underway to assess achievement of graduating student outcomes against nationally agreed academic standards. The benchmarking process involves double-blind external peer review. It will be expanded in 2012 to embrace other universities and non-university providers including emerging providers from both the private sector and the vocational education sector.     

高校财务风险评价与预警

随着我国高等教育事业的改革和发展,越来越多的高校开始扩大招生、建设新校区、举债经营、开办企业等,这使得高校的财务管理工作日益复杂,财务风险日趋显现.因此,高校需要加强财务管理,提高资金使用效率,防范财务风险,从而实现国有资产的保值与增值.本文参考企业财务风险评价与预警方法,结合高校财务风险的特殊性,将财务指标与非财务指标结合使用,共同构成风险评价体系,并在此基础上运用层次分析法（AHP）建立高校财务预警模型,以期提高高校财务管理水平.     

高校债务危机的反思与治理

高校的债务危机已经严重困扰了普通高等学校进一步发展和办学水平的提高,同时影响教师的心理。大规模扩招、高等教育投融资渠道的单一、高校财务管理缺乏社会问责是高校债务危机产生的直接原因。目前高校化解债务的方法只是＂头痛医头,脚痛医脚＂,若要进行长效治理,需要完善高校财务管理的社会问责制、拓宽高等教育的投融资渠道、积极推进公办地方高校体制改革。     

民营企业资本运营研析

民营资本运营中的盲目扩张,使不少民营企业顷刻衰落.民营企业资本运营,要走稳健发展之路,这需要强化财务管理,稳健并购,追求适度规模,不断提高企业家的素质.     

内蒙古财经大学中外合作办学模式分析

伴随着我国高等教育的不断发展,对高等教育的需求也不断扩大。中外合作办学是高等教育的一种重要模式,也是高等教育国际化发展的一个新的方向和趋势。通过国内外高等院校、办学机构以及教育集团的相互合作,引进和推广先进优质的高等教育资源,从而实现我国与世界各国共享高等教育资源。     

推进实验教学改革,构建创新型、应用型人才培养平台

经济管理实验教学作为高等财经教育的重要组成部分,近年来在财经院校得到了快速发展.内蒙古财经学院通过整合现有实验资源,进一步提升了实验教学对于培养应用型人才的效果.但是我院在经济管理实验室建设中,还存在着诸如建设经费投入不足、管理的体制和机制尚未完全理顺等问题,本文针对这些问题提出了构建创新型、应用型人才培养平台的一些想法和措施.