基于零余额下的高校财务绩效预算管理

Based on zero-balance under the management of university financial performance budget

文章阐述了我国施行财政零余额账户的现状和意义,论述了高校财务预算的现状及实施零余额制度的意义,探讨了高校财务预算实施零余额制度的措施。

This paper expounds the present situation and significance of finance zero-balance account in China.The paper discusses the current situation of financial budget in colleges and the significance of implement zero-balance system.This paper also discusses the measures of implementing zero-balance system in colleges＇ financial budget.