摘要
高校预算是高校进行经济活动的依据。本文在讨论高校预算编制重要性的基础上,阐明了高校预算编制的基本原则与方法,以及预算管理模式、预算的执行与调整。
Budget is the basis of economic activities. With the discussion on the importance of budgeting in institutions of higher learning, this paper has expounded the fundamental principles and methods of budgeting as well as the budget management model, budget implementation and budget modification.
出处
《武汉科技大学学报(社会科学版)》
2003年第2期43-46,共4页
Journal of Wuhan University of Science and Technology:Social Science Edition