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论高校全面预算管理体系的构建
引用本文:王玉瑛.论高校全面预算管理体系的构建[J].安康学院学报,2012,24(2):126-128.
作者姓名:王玉瑛
作者单位:安康学院计划财务处,陕西安康,725000
摘    要:当前,在高校预算管理中存在着诸如预算管理意识缺乏、预算编制方法不合理、预算执行控制不严、监督机制不健全等问题。为实现预算管理的科学化和精细化,高校必须构建全面预算管理体系。只有这样,才能保证预算管理工作的有效运行。

关 键 词:高校预算  全面预算管理体系  构建

How to Construct the System of Overall Budget in Universities
WANG Yuying.How to Construct the System of Overall Budget in Universities[J].Journal of Ankang Teachers College,2012,24(2):126-128.
Authors:WANG Yuying
Institution:WANG Yuying(Department of Finance,Ankang University,Ankang 725000,Shaanxi,China)
Abstract:In the budget-management in universities,there existed the problems as lack of awareness of budget management,budgeting method unreasonable,the execution control being lax,and the supervision mechanism being un-perfect,etc.To improve the situations,we ought to set up the system of overall budget.Only in this way,can we make the budget on going in universities.
Keywords:budget in universities  system of overall budget  construction
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