摘要
围绕高校预算管理中存在的实际问题,从高校预算管理目标与财务管理目标的混淆、高校绩效考核的误区以及高校管理会计体系的缺失三个方面进行较为细致的分析,并提出了相应的建议。
This study just focuses on budget management in the universities of China. After analyzing three aspects of problems existing in Chinese college＇s budget management, such as the confusion about objectives between budget management and financial management, the deficiencies of management accounting system, and the misusing of performance evaluation in universities, this paper provides some useful proposals respectively.
出处
《财务与金融》
北大核心
2011年第4期46-50,共5页
Accounting and Finance
关键词
高校预算管理
财务管理目标
管理会计体系
绩效考核
Budget Management of Universities
Financial Management Objective
Management Accounting System
Performance Evaluation
