| 高校基金会的管理与投资 |
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| 引用本文： | 王珏,孔宁红.高校基金会的管理与投资[J].广州航海高等专科学校学报,2007,15(1):54-55. |
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| 作者姓名： | 王珏 孔宁红 |
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| 作者单位： | 中山大学,财务与国资管理处,广东广州,510275;中山大学,财务与国资管理处,广东广州,510275 |
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| 摘 要： | 以中山大学基金会为例,分析高校基金会的运作,认为当前基金会存在会计核算体系不够完善、管理体制不够健全、从业人员不够专业、投资环境和人文意识不够配套等问题,并提出了一系列改进的意见和建议,包括充分披露会计信息、争取海外捐赠、鼓励院级基金和专项基金、留本基金的投资运作等.
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| 关 键 词： | 高校基金会 会计信息 专项基金 留本基金 投资运作 |
| 文章编号： | 1009-8526（2007）01-0054-02 |
| 修稿时间： | 2007-01-16 |
ON MANAGEMENT OF COLLEGE INVESTMENT FOUNDATION |
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| WANG Jue,KONG Ning-hong.ON MANAGEMENT OF COLLEGE INVESTMENT FOUNDATION[J].Journal of Guangzhou Maritime College,2007,15(1):54-55. |
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| Authors: | WANG Jue KONG Ning-hong |
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| Institution: | The Financial Department of the Sun Yat-sen University, Guangzhou 510275, China |
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| Abstract: | Following Qinghua University Foundation,China＇s first university foundation,was established,Dozens of universities have set up a domestic Foundation.Based on the analysis of the existing problems in the course of operation of Sun Yat-sen University Foundation,some of the observations and recommendations for development are provided such as： full disclosure of accounting information,striving for overseas donations,encouraging colleges and departments to set up a special fund and the College Fund,the reserve of the fund operations,and so on. |
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| Keywords: | college foundation accounting information special fund the reserve investment operation |
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