Page 8 - 高校财务治理现代化研究
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第四节 高校财务治理模式的选择 ···················································52
第五章 我国高校财务治理效率及改进路径 ·············································55
第一节 影响当前高校财务治理效率的问题分析 ·································55
第二节 提升高校财务治理效率的途径 ·············································59
第三部分 绩效评价与风险管理 ·························································· 105
第六章 高校财务绩效评价 ································································ 105
第一节 高校财务绩效评价的概念 ················································· 105
第二节 高校财务绩效评价的重要性 ·············································· 106
第三节 高校财务绩效评价指标体系 ·············································· 108
第四节 高校财务绩效评价的方法与实践 ········································ 117
第五节 高校财务绩效评价结果的应用 ··········································· 130
第七章 我国高校财务风险及其管理 ···················································· 135
第一节 高校财务风险管理的要素 ················································· 135
第二节 高校财务内部控制与风险管理的现状 ·································· 146
第三节 高校内部控制与财务风险管理的内容 ·································· 148
第四部分 控制框架的设计与一体化管理的实施 ····································· 157
第八章 基于财务治理的高校内部控制框架设计 ····································· 157
第一节 高校内部控制框架设计的特征 ··········································· 157
第二节 高校内部控制框架设计的原则 ··········································· 161
第三节 高校内部控制框架的设计体系 ··········································· 164
第九章 政府会计核算与预算管理一体化的实施 ····································· 187
第一节 政府会计核算与预算管理一体化系统与高校财务管理系统的衔接
····························································································· 187
第二节 高校预算管理一体化的实施路径 ········································ 188
第三节 高校预算管理一体化应用案例 ··········································· 216
参考文献······················································································· 225
