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构建高等学校财务预算管理体系研究
引用本文:姚仲强,韩东玲.构建高等学校财务预算管理体系研究[J].天水师范学院学报,2006,26(5):126-128.
作者姓名:姚仲强  韩东玲
作者单位:1. 西北师范大学,财务处,甘肃,兰州,730070
2. 甘肃省教育厅,财务处,甘肃,兰州,730030
摘    要:“凡事预则立,不预则废,”预算管理是高校财务管理的重要内容。建立科学合理的预算管理模式,可以提高高等学校的预算管理水平,同时将预算与学校的长期发展相结合,尽可能使学校的有限资源得到整体化、最优化的配置,促进高等教育事业的发展。

关 键 词:高校管理  高校财务预算  编制体系  考核分析
文章编号:1371-1351(2006)05-0126-03
修稿时间:2006年3月2日

A Study on Scaffolding a Management System of Financial Budget at Universities and Colleges
Yao Zhongqiang,Han Dongling.A Study on Scaffolding a Management System of Financial Budget at Universities and Colleges[J].Journal of Tianshui Normal University,2006,26(5):126-128.
Authors:Yao Zhongqiang  Han Dongling
Abstract:Budget management is a very important part of financial management at universities and colleges.Quality of Budget management at universities and colleges can be improved by establishing scientific and reasonable pattern of budget management.At the same time,budget should go with the long-term development of schools,optimizing the limited resources at schools,so as to promote the development of higher educational cause.
Keywords:management at universities and colleges  financial budget at universities and colleges  compiling system  assessment analysis
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