高校

This paper points out that the main cause of low-benefited universities is that the service department occupies educational finance and organization of staff and restrains developmental stale of universities through comparing the main norms passing on benefit in foreign with domestic.

本文对高等教育主要效益指标的国内外比较，指出我国高校效益低下的主要原因是高校后勤职能挤占教育经费和人员编制并制约高校的发展规模。

Public security work in colleges turn to be the guarantee for maintaining stability and safety as well as normal teaching and research, which is also a task with difficulty and policy.

高校安全保卫工作对维护高校稳定和安全、保证高校正常教育教学和科研秩序具有重要作用，是一项政策性强而工作难度大的工作。

Secondly, the author analysed how to draw lessons on responsibility cost management in enterprises; how to carry out MBO ( management by objectives) based on the characters of universities and the possibility of constructing the system of RCM suit for university developing and financial management.

然后根据高校自身的特点，分析了在高校实施目标管理的基础上，借鉴企业责任成本管理的成功经验，构建一套适合高校发展、有利于高校财务管理的责任成本管理体系的可能性。