文章基本信息

标题：INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLICUNIVERSITIES INROMANIA
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作者：Cristina-Petrina Trincu-Drăgușin ; Magdalena Mihai ; Luis Blanco-Pascual 等
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2016
卷号：1
期号：44
页码：1-14
语种：English
出版社：Universitaria Craiova
摘要：Quantifying the economic and financial performance in public universities represents a current,very interesting and quite a controversial matter of debate given that the accounting information realm is not sufficient explored through the financial analysis.The paper focuses on the ways of measuring the economic and financial performance in public universities in Romania,having as main purpose to provide a set of assessing indicators,by adapting the financial analysis paradigm existing for the private sector,to the public sector particularities.The specific objectives refer to the rentability,self-financing capacity,efficiency of the university expenditures and risk analysis,and the research approach is developed in the context in which either the national law or the international one do not regulate specific indicators for the economic and financial performance analysis within the public sector institutions.
关键词：economic and financial performance;performance measurement;performance indicators;universities;public sector.