邓雪琴, 程波. 浅议高校财务预算管理[J]. 南昌航空大学学报(社会科学版), 2006, 8(4): 78-81.
引用本文: 邓雪琴, 程波. 浅议高校财务预算管理[J]. 南昌航空大学学报(社会科学版), 2006, 8(4): 78-81.
DENG Xue-Qin, CHENG Bo. On the management methods of the financial budget in schools of higher education[J]. JOURNAL OF NANCHANG HANGKONG UNIVERSITY(SOCLAL SCIENCES), 2006, 8(4): 78-81.
Citation: DENG Xue-Qin, CHENG Bo. On the management methods of the financial budget in schools of higher education[J]. JOURNAL OF NANCHANG HANGKONG UNIVERSITY(SOCLAL SCIENCES), 2006, 8(4): 78-81.

浅议高校财务预算管理

On the management methods of the financial budget in schools of higher education

  • 摘要: 高等学校财务预算管理是高校财务管理的一个重要组成部分,它贯穿了高等学校财务管理的全过程,是高等学校进行各项财务活动的前提和依据.目前,高校在财务预算的编制与执行过程中,尚存在不尽如人意之处.随着高校财务管理体制改革的进一步深入,高校财务预算实行全面预算管理势在必行.

     

    Abstract: the budget management is an important part of financial management in schools of higher education.It is a prerequisite to deal with every financial affair.Currently there exist defects in the course of budget-making and budget-performing in schools of higher education.Therefore,the methods of making budget must be adjusted.In this paper,a feasible framework of making financial budget is reasonably presented according to enterprise financial rules and financial systems in schools of higher education.

     

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