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本文从平衡计分卡的角度探讨了高校资金安全的战略管理问题,将高校的资金安全置于平衡计分卡财务层面的首要位置,同时,财务层面的资金安全又对高校平衡计分卡中的顾客层面、内部业务流程层面和员工的学习与成长层面起到重要的制约作用;另一方面,其他三个层面的发展又对财务层面的资金安全提供了前瞻性的信号指引。因此,高校的资金安全管理其实是一个战略管理问题,需要借鉴平衡计分卡的管理思想将其纳入到一个整体框架中去考虑。
This article discusses the strategic management of capital security in colleges and universities from the point of view of balanced scorecard, places the capital security of colleges and universities in the primary position of the financial balance of the scorecard, and at the same time, Customer level, internal business process level and employee learning and growth level play an important role in the restriction; the other hand, the other three levels of development on the financial level of the financial security provides a forward-looking signal guidance. Therefore, the management of capital security in colleges and universities is actually a strategic management issue, which needs to be drawn into the overall framework to draw lessons from the management thought of balanced scorecard.