我国大学预算改革:民主与理性  

University Budget Reform in China: Democracy and Rationality

作　　者：张泽明[1] 

机构地区：[1]西南科技大学计划财务处,四川绵阳621010

出　　处：《绵阳师范学院学报》2014年第9期6-9,共4页Journal of Mianyang Teachers＇ College

摘　　要：我国大学预算改革的目标是建立和完善现代预算制度,而民主和理性是现代预算制度发展的基本方向。本文详细阐释了我国大学预算改革进程中预算民主和预算理性的具体内涵。The goal of university budget reform in China is to establish and complete modern budget system,and democracy and rationality are the basic directions of modern budget system＇s development. This paper illustrates in detail the specific meaning of budget democracy and rationality during the process of university budget reform in China.

关 键 词：大学 预算民主 预算理性 

分 类 号：G939[文化科学]