摘要
运用电算化管理系统实现预算控制,必须结合各种管理程序和内部控制制度,实现对预算编制、下达、执行、分析的控制,强化预算约束,真正解决高校的发展和相对经济资源不足的矛盾。实现人员经费按政策、公用经费按定额、上缴经费按规定砖项经费按可能、教学经费按发展需要的预算目标。
In order to realize the budget control with the application of computerized management system, we must combine various kinds of management programs with internal control systems, and realize the whole control of budget making,performing and analyzing. As a result, the contradiction between the rapid development and insufficient eco-nomic resources on the university campuses is solved.
出处
《重庆交通学院学报(社会科学版)》
2002年第2期92-94,共3页
Journal of Chongqing Jiaotong University(Social Sciences Edition)