| 论高等学校预算管理 |
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| 引用本文： | 文山东. 论高等学校预算管理[J]. 湖南工程学院学报(社会科学版), 2003, 13(1): 27-28 |
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| 作者姓名： | 文山东 |
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| 作者单位： | 湖南工程学院计划财务处,湖南,湘潭,411101 |
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| 摘 要： | 阐述高校预算的概念及其特征,提出高校预算管理的核心工作是零基预算系统管理,建立健全校内经济责任制是高校预算管理的重要保证,预算管理通过财务预算考核来检验其效果。
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| 关 键 词： | 高等学校 预算管理 零基预算系统 经济责任制 |
| 文章编号： | 1671-1181(2003)01-0027-02 |
| 修稿时间： | 2002-10-30 |
On Budget Management in Colleges and Universities |
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| WEN Shan-dong. On Budget Management in Colleges and Universities[J]. Journal of Hunan Institute of Engineering(Social Science Edition), 2003, 13(1): 27-28 |
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| Authors: | WEN Shan-dong |
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| Abstract: | In this paper, the necessity,the definition and the characteristics of the budget management in colleges and universities are discussed. The author points out that the key to budget management is the management of the zero- basis budgetsystem.The author also point out that the perfection of the economic responsibility system on campus can guarantee its operation and its effects can be tested through financial check. |
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| Keywords: | colleges and universities budget management zero basis budget system economic responsibility system |
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