| 高校预算管理体系构建的思考 |
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| 引用本文： | 张界新.高校预算管理体系构建的思考[J].广东海洋大学学报,2002,22(5):92-96. |
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| 作者姓名： | 张界新 |
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| 作者单位： | 湛江海洋大学财务处,广东,湛江,524088 |
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| 摘 要： | 预算管理作为高校财务管理的一部分 ,是实施高校发展战略目标的重要手段。确立全新的预算管理理念 ,构建科学的预算管理体系 ,不仅有助于强化高校内部控制 ,提高办学效益 ,而且有利于高校办学目标的实现。从分析预算管理在高校内部管理的作用出发 ,提出了构建高校预算管理体系应有的理念和思路 ,为高校预算管理的实施提供了一定的参考
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| 关 键 词： | 预算管理 理念 构建 |
| 文章编号： | 1007-7995(2002)10-0092-05 |
| 修稿时间： | 2002年8月12日 |
Reflection on constructing the management system of budget in universities |
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| Zhang Jiexin.Reflection on constructing the management system of budget in universities[J].Journal of Zhanjiang Ocean University,2002,22(5):92-96. |
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| Authors: | Zhang Jiexin |
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| Institution: | Finance Department of Zhanjiang Ocean University |
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| Abstract: | As a part of financial management, management of budget is an important measure of implementing the stratagem goal of the development in universities. Establishing new idea of budget management and constructing scientific system of budget management will not only help to strengthen inner control and improve running benefit, but help to realizing of runne the goal school. Through analying the function of budget management in university, the author advises that the management system of budget should have new ideas and thoughts in constructing, which provides the reference in actualizing budget management in university. |
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| Keywords: | Budget management Idea Construct |
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