| 试论管理理论在高校财务预算中的运用 |
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| 引用本文： | 彭春华. 试论管理理论在高校财务预算中的运用[J]. 湛江师范学院学报, 2003, 24(2): 120-122 |
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| 作者姓名： | 彭春华 |
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| 作者单位： | 湛江师范学院,审计处,广东,湛江,524048 |
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| 摘 要： | 财务管理是学校管理体制的一个重要组成部分，其管理状况的好坏直接关系到高教事业能否持续、稳定和协调发展。制订科学、合理的财务预算是高校财务管理中的一个重要环节。该就制订和实施高校财务预算如何运用目标管理理论以及预测、决策和控制理论达到有效的财务管理进行初步探讨。
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| 关 键 词： | 高等院校 财务预算 目标管理 |
| 文章编号： | 1006-4702(2003)02-0120-03 |
| 修稿时间： | 2002-10-15 |
Application of the Management Theory to College Financial Budgets |
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| PENG Chun-hua. Application of the Management Theory to College Financial Budgets[J]. Journal of Zhanjiang Normal College, 2003, 24(2): 120-122 |
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| Authors: | PENG Chun-hua |
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| Abstract: | The financial management is one of the important parts of the college whole management system, and its state of management directly plays an important part in sustained, stable and coordinate development of higher educational undertakings. And constituting the scientific college financial budget is the decisive section of the financial management. This paper focuses on how to adopt the target management theory and the prediction,decision and control theory to manage financial affairs effectively in the process of setting and operating the college financial budget. |
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| Keywords: | the higher educational universities financial budget target management |
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