Academic Journal of Humanities & Social Sciences, 2018, 1(1); doi: 10.25236/AJHSS.040016.
Mao Zhao, ZhengHua Yue
Chengdu Normal University, Chengdu 610000, China
Value chain accounting is an extension of management accounting. It is accounting confirmation, measurement, recording and reporting of value-added information in accounting management. It effectively applies value chain accounting measurement methods to financial performance management of colleges and universities. From the perspective of examining the shortcomings of financial performance management, it helps colleges and universities to allocate resources more effectively, pay more attention to the coordination of value increase, more effectively improve the value management mechanism of colleges and universities, and ultimately improve the efficiency of the use of financial resources. By studying the application of value chain in high-efficiency financial performance, the paper analyzes its application feasibility and management methods, and analyzes the potential problems and corresponding measures put into use, and proposes new management ideas for efficient financial performance evaluation.
Financial performance, efficient financial performance management, value chain
Mao Zhao, ZhengHua Yue. Research on Financial Performance of Colleges and Universities Based on the Perspective of Value Chain. Academic Journal of Humanities & Social Sciences (2018) Vol. 1: 107-116.
[1] Peng Zou, Xiaoxia Yan, Philippa. The Impact of Chinese Corporate Social Responsibility on Financial Value Based on Value Chain. Management Science, Vol. 1 (2015) No. 28, p. 32-46.
[2] Yingfen Yang. Construction of Enterprise Performance Evaluation Index System Based on Value Chain. Charisma China, Vol. 1 (2009) No. 32, p. 3077-3080.
[3] Xiaoling Wu. Research on Enterprise Performance Evaluation Based on Value Chain Accounting. Jiangsu University, Vol. 2 (2010) No. 9, p. 33-35.
[4] Huoquan Chen. Construction of Performance Evaluation System Based on Value Chain Accounting. Business age, Vol. 2 (2007) No. 29, p. 77-79.
[5] Caigen Peng. Construction of Enterprise Performance Evaluation Index System Based on Value Chain Accounting. Business, Vol.10 (2011) No. 28, p. 11-13.
[6] Yang Wang. Research on Financial Performance Affecting the Value of Listed Companies. Shenyang Ligong University, Vol. 2 (2012) No. 13, p. 32-39.
[7] Youwei Huang. Comparative study on financial performance, financial policy and financial strategy of Suning Gome . Xiamen University, Vol. 15 (2014) No. 40, p. 54-58.