摘要
财政资源的公共预算诚然是取之于民,用之于民,然而,在怎样用的问题上,人们的关注点似乎仅仅停留在合法、合理、节约的层面上,用的效率和效果似乎考虑甚少。基于对我国大学的教学成果、科研成果的绩效评价和认证,探讨构建我国大学综合绩效产出预算的管理模式和预算体系。
The public budget of financial resources was truly for the people and by the people.But people only focus on the reasonable legal and frugal resources of how to use the resources,and the efficiency and effect of the using were neglected.This paper explored the construction of "comprehensive performance output budget"management model and system based on the evaluation of teaching achievements and scientific research achievements in universities.
出处
《武汉理工大学学报》
CAS
CSCD
北大核心
2008年第1期158-160,共3页
Journal of Wuhan University of Technology
基金
国家自然科学基金(编号L0622111)
关键词
绩效产出预算
预算管理循环
预算战略设计
三优预算管理
performance output budget
budget management cycle
budget strategy design
three optimizationbudget management
