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高校是相关利益者的融合体,高校后勤的财务管理目标理应围绕这些利益相关者运作,以期实现利益相关者价值最大化。然而,高校后勤财务固有的体制、机制、管理模式等方面存在的财务管理问题制约着高校财务管理目标的实现。本文援引利益相关者价格价值最大化的理论,尝试基于利益相关者价值最大化模式,化解高校后勤存在的财务管理问题。
Colleges and universities are the fusion of relevant stakeholders. The goal of financial management of university logistics should be centered around the operation of these stakeholders in order to maximize the value of stakeholders. However, the financial management problems existing in the system, mechanism and management mode of logistics in colleges and universities restrict the realization of the goal of financial management in colleges and universities. This paper cites the theory of maximizing the price value of stakeholders and tries to solve the problem of financial management existing in the logistics of colleges and universities based on the maximization of the value of stakeholders.