摘要
基于全成本预算的高校财务管理体系,可以有效地提高学校的办学效益。编制全成本预算,必须建立行之有效的预算分配模型,将成本预算进行分解。通过当量计算,使学校各院系的预算事项和具体责任明晰化,将预算成本控制体系落实到实处。
Based on the total cost budget of college finance management system,the efficiency of the school can be improved effectively.Preparing department cost budget must establish effective budget allocation model.Cost budget must be decomposed.Through the equivalent calculation,budgets items and specific responsibility will be clarified.Budget cost control system will be implemented.
关键词
高校
包干经费
预算
模型
colleges and universities
funds of departments taking responsibility for their surplus or deficits
budget
model
