摘要
从高等学校预算编制主体、预算编制流程、预算编制的内容、预算编制的时间、预算编制的审批程序、预算执行的控制和监督、预算执行的考核及评价等方面对高等学校预算如何适应部门预算进行了探讨,提出了一些措施。
This paper, from the perspective of university budget making body, its process, content, timelimit, proof procedure, the monitoring and management of its implementation, and its assessment, focuses on the issue of the adaptation of university budget to its departments, and offers some solutions to the above issue.
出处
《十堰职业技术学院学报》
2003年第3期13-15,共3页
Journal of Shiyan Technical Institute
关键词
高校
预算编制
部门预算
财务收支计划
university budget
department budget
budget making
budget implementation