责任预算在高校预算精细化管理中的应用  

Application of Responsibility Budget in the Refined Management of the University Budget

作　　者：万新社[1] 

机构地区：[1]西安财经学院,西安710061

出　　处：《价值工程》2012年第24期262-263,共2页Value Engineering

摘　　要：我国高等教育的发展日趋成熟,在高校中实行更加精细化的预算管理是未来的高校发展趋势所在。随着预算管理的不断发展,高校预算管理也有了新的管理理念产生,责任预算的一些方法方式也增加进了高校预算精细化管理中。The development of higher education in China becomes matures,and the more refined budgetary management in colleges and universities is the trend of the future university development.With the continuous development of budget management,budget management also has a new management philosophy,and some ways and means of the responsibility budget have been added in refined management of the university budget.

关 键 词：高校预算改革 预算精细化管理 责任预算 

分 类 号：G647[文化科学—高等教育学]