摘要
在确保支出资金充足的情况下,如何有效控制活期账户资金余额数量,减少资金沉淀,成为普通高等学校财务管理的难题之一。本文以某双一流大学每日活期银行存款余额为样本,运用SPSS工具展开研究,发现普通高等学校的资金流动具有高频低值和低频高值的特征。在设定合适阈值的基础上,进一步提出了分两阶段管理银行活期余额的控制办法,实际数据模拟表明,该办法可以进一步减少资金沉淀,增加资金收益。
On the basis of ensuring sufficient funds for expenditure,how to effectively manage the balance of demand account funds and reduce the funds precipitation has become one of the difficult problems in the financial management of colleges and universities.Taking the daily demand bank deposit balance of a double first-class university as a sample,a research is carried out with the assistance of SPSS.It is found that the capital flow of colleges and universities exhibits the characteristics of high frequency and low value and low frequency and high value.On the basis of setting appropriate thresholds,a control method for managing the demand balance in two stages is proposed.The data simulation shows that this method can further reduce capital precipitation and increase capital return.
作者
薛晗
江山
Xue Han;Jiang Shan(Jiangnan Vocational College of Media Arts,Wuxi 214000;Beijing Institute of Technology,Beijing 100081)
出处
《中阿科技论坛（中英文）》
2022年第4期164-168,共5页
China-Arab States Science and Technology Forum
基金
江苏省高等教育教改研究课题“民办高职院校发展研究”(2019JSJG520)。
关键词
活期存款
资金沉淀
优化
资金收益
Demand deposit
Capital precipitation
Optimization
Capital return
