摘要
随着高职院校示范性、骨干性建设的步伐加快,厘清职业院校财务预算管理的内涵与矛盾,强化预算管理的科学性、规范性、公正性,为职业院校的发展提供资金运作的最佳方式,是高职院校财务管理的当务之急。本论文通过对高职院校财务预算管理中存在的问题进行分析,提出了一套针对高校预算管理的整体解决方案。
With exemplary vocational colleges, the backbone of the construction pace accelerated clarify the connotations and contradictions of the of vocational institutions financial budget management, strengthen budget management science, normative, fairness, to provide funds for the development of vocational schools the best way of operation, is the most urgent task of the financial management of the vocational colleges. The paper through the analysis of the problems in the vocational colleges in the financial budget management, put forward a set of the overall university budget management solutions.
出处
《科教导刊》
2012年第34期176-177,共2页
The Guide Of Science & Education
关键词
财务预算
预算管理
零基预算
滚动预算
financial budget
budget management
zero-based budgeting
rolling budget
