| 以全面预算管理为基础 推进高校财务管理改革 |
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| 引用本文： | 曹勇,曹之然.以全面预算管理为基础 推进高校财务管理改革[J].石河子大学学报(哲学社会科学版),2007,21(5):84-86. |
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| 作者姓名： | 曹勇 曹之然 |
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| 作者单位： | 石河子大学,经济贸易学院,新疆,石河子,832003 |
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| 摘 要： | 全面预算管理是一种集系统化、战略化和人本化理念为一体的现代企业管理模式。基于此,该文以"统一领导,分级管理"为基础,把全面预算管理引入高校财务管理之中,阐述了全面预算管理的效用、全面预算管理组织的构建、全面预算管理的内容以及全面预算管理编制程序和方法。
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| 关 键 词： | 高校 全面预算管理 财务管理 |
| 文章编号： | 1671-0304(2007)05-0084-03 |
| 修稿时间： | 2007年3月10日 |
Pushing forward the Reform of Financial Management System in Higher Learning Institutions Based on Overall Budget Management |
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| CAO Yong,CAO Zhi-ran.Pushing forward the Reform of Financial Management System in Higher Learning Institutions Based on Overall Budget Management[J].Journal of SHIHEZI University(Philosophy and Social Science),2007,21(5):84-86. |
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| Authors: | CAO Yong CAO Zhi-ran |
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| Abstract: | Overall budget management embodies a managing mode which puts systematization,tacticalization and person-related idea together.so,based on "Centralized leadership,Level-to-level Management",this paper introduces overall budget management to the financial management of higher learning institutions;it also elaborates utility,foundation of institution,content of overall budget management,compiling procedures and methods of overall budget management. |
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| Keywords: | higher learning institutions overall budget management financial management |
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