| 部门预算改革与高校部门预算编制管理 |
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| 引用本文： | 胡世平,胡开云.部门预算改革与高校部门预算编制管理[J].重庆交通学院学报(社会科学版),2003,3(2):89-90,93. |
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| 作者姓名： | 胡世平 胡开云 |
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| 作者单位： | 重庆交通学院 重庆400074
(胡世平)，重庆交通学院 重庆400074(胡开云) |
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| 摘 要： | 部门预算是公共预算编制的主要形式 ,也是市场经济国家普遍采用的编制方法 ,我国的部门预算改革已在全国推行。高等学校的部门预算编制改革是财政公共支出管理改革的重要组成部分 ,对改革中的制度完善、计划组织、推进策略等作了研究
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| 关 键 词： | 部门预算 改革 编制 管理 |
| 文章编号： | 1009-9794(2003)02-0089-02 |
| 修稿时间： | 2002年10月18日 |
On Departmental Budget Renovation and Its Specific Application to Departmental Budgeting Management in Higher Institutions |
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| HU Shi-ping,HU Kai-yun.On Departmental Budget Renovation and Its Specific Application to Departmental Budgeting Management in Higher Institutions[J].Journal of Chongqing Jiaotong University(Social Sciences Edition),2003,3(2):89-90,93. |
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| Authors: | HU Shi-ping HU Kai-yun |
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| Abstract: | Departmental budget is the main form of public budgets and the popularly adopted budgeting method in marketing economy.The departmental budgeting renovation of our country has been widely carried out.Departme- ntal budget renovation in higher institutions comprises an important part of fiscal public expenditure renovation.T- his essay is to study the stategies on how to stipulate rules,how to organize,how to plan and how to promote the r- enovation. |
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| Keywords: | departmental budget renovation budgeting management |
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