| 高校新绩效预算管理研究 |
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| 引用本文： | 岳红梅.高校新绩效预算管理研究[J].财务与金融,2014(2):57-61. |
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| 作者姓名： | 岳红梅 |
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| 作者单位： | 广州中医药大学财务处,广州510405 |
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| 基金项目： | 广州中医药大学社科类研究项目（SK1113） |
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| 摘 要： | 论文从我国高校预算历史发展变迁的角度，研究了我国高校实行绩效预算改革的必然性，对绩效预算的理论基础进行了剖析，为我国高校绩效预算管理改革提供了可行的方案。
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| 关 键 词： | 高校 新绩效预算 管理体系 |
The Study of New Performance Budgeting Management at colleges and Universities |
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| YUE Hong-mei.The Study of New Performance Budgeting Management at colleges and Universities[J].Accounting and Finance,2014(2):57-61. |
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| Authors: | YUE Hong-mei |
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| Institution: | YUE Hong-mei (Finance Department, Guangzhou University of Chinese Medicine, Guangzhou 510405) |
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| Abstract: | This paper studies the necessity of implementing performance budget reform of colleges and universities in China, analyses the basic theory of performance budgeting, provides a feasible scheme for the reform of performance budget management at China＇s colleges and universities from the development history of colleges and universities budget. |
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| Keywords: | Colleges and Universities New Performance Budgeting Management System |
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