...资源整合与利用；企业资源计划；作业管理；平衡计分卡 [gap=9272]Key words］ government audit, resource integration and utilization, enterprise resource planning, activity-based management,balanced scorecard ..
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探讨我国区域性高校体育资源整合与利用的策略与方法，并从建立区域性高校体育资源联合体的可行性、联合体的架构、联合体的模式等方面进行论述。
It probes into strategies and ways to integrate and utilize regional sport resources of higher education, and discusses about the feasibility, framework and mode of higher educational combinations.
创造性利用信息技术，并将其与社会机构资源整合，以推广使用，创造更大的价值。
O creative use of information technology, carefully integrated with social institutions, to encourage use and deliver even greater value.
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