摘要
通过对挣得值在高校预算管理中的运用分析,得到了教学业务预算费用、课时津贴预算费用与教学工作量"学时"或"课时"的控制和评价方法,以及资助学生预算费用与资助学生数的控制和评价方法,对如何编制和考核高校预算提出了一种新的思路.
The application of earned value on the budget management is analyzed in this paper to find out the control and evaluation method of teaching budget, allowance budget and teaching work load. That of the subsidy budget and numbers of subsidized students is also made clear in the process. A new method to work out and assess budget in universities is thereafter put forward.
出处
《昆明理工大学学报（理工版）》
2007年第6期89-94,共6页
Journal of Kunming University of Science and Technology(Natural Science Edition)
关键词
高校
预算管理
挣值
university
budget management
earned value
