华东师范大学学报(教育科学版) ›› 2019, Vol. 37 ›› Issue (6): 83-93.doi: 10.16382/j.cnki.1000-5560.2019.06.008

• 高等教育 • 上一篇    下一篇

大学治理、财务管理与价值增值关系研究

杨蓉1,2, 王雯1, 刘婷婷1   

  1. 1. 华东师范大学经济与管理学部, 上海 200062;
    2. 华东师范大学国家教育宏观政策研究院, 上海 200062
  • 出版日期:2019-06-25 发布日期:2019-11-22
  • 基金资助:
    国家自然科学基金项目"大学治理、财务管理和价值增值的关系研究"(71573090)。

Research on the Relationship between University Governance, Financial Management and Value Added

Yang Rong1,2, Wang Wen1, Liu Tingting1   

  1. 1. Faculty of Economics and Management, East China Normal University, Shanghai 200062, China;
    2. National Institutes of Educational Policy Research, East China Normal University, Shanghai 200062, China
  • Online:2019-06-25 Published:2019-11-22

摘要: 推进一流大学、一流学科建设,实现高等教育内涵式发展是大学价值不断提升的过程。本研究以2012—2015年教育部直属高校为研究对象,以大学财务管理为切入点,考察大学治理与价值增值之间的内在联系,构建大学治理、财务管理与价值增值的理论分析框架,探究财务管理在大学治理和大学价值增值过程中的作用机制。结果表明:大学治理效率越高越有利于大学价值增值;大学治理通过财务管理进一步促进大学价值增值,但主要体现在科研价值上,教学价值提升不显著。

关键词: 大学治理, 财务管理, 大学价值增值

Abstract: Promoting the construction of first-class universities and disciplines for the sustained development of higher education is the process of continuously improving the value of universities. This article takes the universities directly under the patronage of the Ministry of Education as the research subject. Using university financial management as the starting point, the article examines the intrinsic link between university governance and value added. Also, it constructs a theoretical analysis framework of university governance-financial management-value added, and explores the mechanism of financial management in the process of university governance and its value added. The results show that the more efficient university governance is, the more beneficial it is to university value added. University governance further promotes its value added through financial management. However, it is mainly reflected in the value of scientific research, while the improvement of teaching value is not significant.

Key words: university governance, financial management, university value added