摘要
阐述高校预算的概念及其特征,提出高校预算管理的核心工作是零基预算系统管理,建立健全校内经济责任制是高校预算管理的重要保证,预算管理通过财务预算考核来检验其效果。
In this paper, the necessity,the definition and the characteristics of the budget management in colleges and universities are discussed. The author points out that the key to budget management is the management of the zero- basis budgetsystem.The author also point out that the perfection of the economic responsibility system on campus can guarantee its operation and its effects can be tested through financial check.
出处
《湖南工程学院学报（社会科学版）》
2003年第1期27-28,共2页
Journal of Hunan Institute of Engineering(Social Science Edition)
关键词
高等学校
预算管理
零基预算系统
经济责任制
财务管理
colleges and universities
budget management
zero basis budget system
economic responsibility system
