基于控制论的民办高校财务预算研究  

Research on Financial Budget of Private Colleges Based on Control Theory

作　　者：罗小兰[1] 

机构地区：[1]金肯职业技术学院,南京211156

出　　处：《价值工程》2016年第22期258-259,共2页Value Engineering

基　　金：江苏省教育厅高校哲学社会科学研究基金指导项目"控制论视域下的民办高校财务预算管理探究"的阶段性研究成果;项目编号:2014SJD308

摘　　要：民办院校财务预算管理的成效至少取决于两个因素:一是财务预算编制要注意方法,尽量提高预算的准确性;二是以预算为标准进行严格控制,重点关注财务预算执行控制的结果。预算执行控制是民办高校预算管理成功的关键,只有高度重视财务预算执行控制环节,才能达到民办高校财务预算管理的目的。本文主要从民办高校财务预算执行角度出发,探求适合民办高校的财务预算管理方法。The effectiveness of financial budget management of private colleges at least depending on two factors： First, the preparation of the financial budget should pay attention to the method, as far as possible to improve the accuracy of the budget; second, taking the strict control of the budget as the standard, focuses on the results of the implementation of the financial budget control. Budget execution control is the key to the success of budget management in private colleges, only attaches great importance to the financial budget implementation control link, can achieve the purpose of the financial budget management of private colleges. This paper mainly from the perspective of the financial budget implementation of private colleges, explores suitable financial budget management method for private colleges.

关 键 词：控制论 民办高校 财务预算 

分 类 号：G647.5[文化科学—高等教育学]