摘要
在调研的基础上 ,分析了海上救助打捞单位目前存在的问题 ,划分了其公益性业务的内容与范围。针对公益性业务 ,运用零基预算方法 ,根据其费用支出的特点 ,考虑到现状及发展因素 ,确定与公益性业务相关的人员经费、公用经费 ,测算出相应定额 ,并给出了使用方法。
Based on the survey and research,the paper analyses the problems in the rescue & salvage unit at present and divides the content and scope of the public welfare vocational work.Furthermore,according to the nature of the expenditure and in consideration of present situation and the growth factor of the unit,the paper determines the budget norm of the personnel expenses and public expenses by zero-base budgeting method and then proposes the use method.
出处
《武汉理工大学学报（社会科学版）》
2003年第2期155-159,共5页
Journal of Wuhan University of Technology:Social Sciences Edition
基金
交通部重点科技项目"交通事业单位预算定额标准及其测定方法研究"(项目编号 :2 0 0 1 3 3 2 811 0 8 0 )
关键词
公益性业务
预算定额
测定方法
研究
public welfare vocational work
the budget norm
the determination methods
research
