| 对高校预算管理制度改革的探讨 |
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| 引用本文： | 漆绮慧,温习文.对高校预算管理制度改革的探讨[J].海南大学学报(人文社会科学版),2003,21(4):476-480. |
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| 作者姓名： | 漆绮慧 温习文 |
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| 作者单位： | 1. 海南大学,财务处,海南,海口,570228
2. 海南省教育厅,计划财务处,海南,海口,570204 |
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| 摘 要： | 《预算法》颁布之后,在高校推行了新的预算管理方法,对高校教育事业的发展产生了一定的影响,同时也暴露了一些问题。为了进一步推动高校预算制度的改革,需要不断提高执行和运用《预算法》的能力,同时深入探讨解决这些问题的方法与途径。
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| 关 键 词： | 高校 预算管理 改革 探讨 |
| 文章编号： | 1004-1710(2003)04-0476-05 |
| 修稿时间： | 2003年9月24日 |
On the Reform of the Budget Management System in Institutions of Higher Learning |
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| QI Qi-hui,WEN Xi-wen.On the Reform of the Budget Management System in Institutions of Higher Learning[J].Humanities & Social Sciences Journal of Hainan University,2003,21(4):476-480. |
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| Authors: | QI Qi-hui WEN Xi-wen |
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| Institution: | QI Qi-hui~1,WEN Xi-wen~2 |
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| Abstract: | Since the promulgation of the "Budget Act", new approaches to budget management have been initiated in institutions of higher learning. The commitments as such have resulted in both encouraging advances and new-risen problems that awaits to be solved. In order to further the reform of the budget system, it is necessary to incessantly upgrade the competence to implement and utilize the "Budget Act" as well as to explore the optimal solutions to the new problems. |
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| Keywords: | institutions of higher learning budget management reform exploration |
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