| 面向校院二级管理的全面预算管理方法研究 |
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| 引用本文： | 刘牧群. 面向校院二级管理的全面预算管理方法研究[J]. 上海管理科学, 2014, 36(5): 95-99 |
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| 作者姓名： | 刘牧群 |
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| 作者单位： | 上海交通大学,上海市,200030 |
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| 摘 要： | 针对高校学院二级财务管理上存在的问题,本文提出了一个面向校院二级管理的全面预算管理方法,有针对性地提出了三种资金支配方式,给出了全面预算的管理流程,将现有的支出预算扩展到包含收入预算、支出预算的全方位预算,并给出了一种结合财务管理驾驶舱的从预算到执行的应用方案及示例。
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| 关 键 词： | 高校 二级财务 全面预算 |
Studies on the Comprehensive Budget Management Methods of University-Faculty Two-Tier Governance |
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| Liu Muqun. Studies on the Comprehensive Budget Management Methods of University-Faculty Two-Tier Governance[J]. Shanghai Managent Science, 2014, 36(5): 95-99 |
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| Authors: | Liu Muqun |
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| Abstract: | Targeting issues of the university-faculty two- tier financial management at higher education institutions, the essay puts forward a comprehensive budget management method, with three modes of capital control. By elaborating on the management flow of the comprehensive budget, it has extended the existing expenditure budget to include income budget and expenditure budget and thus making it a comprehensive budget. It has also provided application plans and illustrations running from budgeting to execution by using an analytical tool of financial management pilot cabin. |
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| Keywords: | higher education institutions two-tier financial management comprehensive budget |
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