对高校财务零基预算法的新思考  

A New Thought of Zero Based Budget in the Financial Budget of University

作　　者：陈艳[1] 谢靖[1] 

机构地区：[1]河南大学财务处,河南开封475001

出　　处：《佳木斯大学社会科学学报》2003年第5期37-38,共2页Journal of Social Science of Jiamusi University

摘　　要：阐述了高等学校财务预算实行零基预算法的必要性 ;对比了零基预算法与传统预算法 ;并叙述了高校零基预算编制的原则、过程与方法 ;同时指出实行零基预算应注意的问题。This paper illustrates the necessity of carrying out the zero based budget, tells the differences of zero based budget from the traditional budget, and relates the principles, processes and methods of the zero based budget making, so as to point out the problems in carrying out the zero based budget we should pay attention to.

关 键 词：高校 财务预算 零基预算 

分 类 号：F235[经济管理—会计学]