保本点也称盈亏临界点,是指当企业的生产达到某一点时,企业的销售收入恰好等于销售成本,在这一点上企业处于保本状态。对于企业而言,保本点越低越好。保本点的预测对生产经营决策具有重要作用,多年来在企业被广泛应用。目前高校现行会计制度下,财务工作仍采用“预算—执行预算—年终决算”这种比较被动的管理模式,如果能把企业“保本点”的理念成功嫁接到高校财务 Bonding point, also known as the breakeven point, means that when a company’s production reaches a certain point, the sales revenue of an enterprise is exactly equal to the cost of sales. At this point, the enterprise is in a guaranteed state. For businesses, the lower the guaranteed point the better. Prediction of the preservation of the point of production and management decisions have an important role, over the years in the enterprise is widely used. At present, under the current accounting system in colleges and universities, the financial work still adopts the relatively passive management mode of “budget - execution budget - year-end final accounts”. If the concept of enterprise “preservation of capital points” can be successfully grafted onto the finance of colleges and universities