| 新绩效预算理论在高校预算中的运用 |
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| 引用本文： | 朱红. 新绩效预算理论在高校预算中的运用[J]. 财务与金融, 2009, 0(5): 46-50 |
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| 作者姓名： | 朱红 |
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| 作者单位： | 广东外语外贸大学财务处,广州,510420 |
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| 摘 要： | 传统的绩效预算强调预算支出所导致的产出，新绩效预算则关注支出的最终结果。高校预算管理工作应以目标管理和部门预算为支柱，以畅通的信息传导与反馈渠道为保障，以协调发展的内生制度与外生制度为条件，构建效益分析框架和绩效预算管理的运行模式。
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| 关 键 词： | 新绩效预算 预算管理 高校 |
The Appliance of New Performance Budgeting in Universities |
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| Zhu Hong. The Appliance of New Performance Budgeting in Universities[J]. Accounting and Finance, 2009, 0(5): 46-50 |
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| Authors: | Zhu Hong |
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| Affiliation: | Zhu Hong (Finance Department, Guangdong University of Foreign Studies 510420) |
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| Abstract: | This paper is aimed to provide the differences between the New Performance Budgeting and the Traditional Performance Budgeting and the introduction of its relative advantages. Upon this, the paper aims that performance budgeting management of the university should be based on target management and branch budgeting, guaranteed by the unimpeded information transmission and feedback channel and qualified for the unisonous autogenetic system and external system, then the frame of benefit analysis and the performance budgeting management should be estabhshed. |
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| Keywords: | New performance budgeting Performance budgeting management Colleges and universities |
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