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科研机构项目绩效预算支出决策研究
引用本文:黄艳,廖元柱,蒋丽红,黄千红.科研机构项目绩效预算支出决策研究[J].江西科学,2011,29(5):659-662.
作者姓名:黄艳  廖元柱  蒋丽红  黄千红
作者单位:1. 江西省科学院计划财务处,江西南昌,330029
2. 江西省农业科学院计划财务处,江西南昌,330200
基金项目:江西省软科学计划研究项目
摘    要:科研机构项目绩效预算把市场经济的一些基本理念引入科研机构的管理之中,有效地降低了政府支出的成本,提高了财政支出的效率。阐述了一种基于模糊层次分析法的科研机构项目绩效预算支出决策方法即多目标决策法,该方法具有科学性、可量化和可操作性强等特点。

关 键 词:项目绩效预算  支出决策  模糊层次分析法  多目标决策法

Research on the Spending Decisions for the Projects of Performance Budgeting of Scientific Research Institutions
HUANG Yan,LIAO Yuan-zhu,JIANG Li-hong,HUANG Qian-hong.Research on the Spending Decisions for the Projects of Performance Budgeting of Scientific Research Institutions[J].Jiangxi Science,2011,29(5):659-662.
Authors:HUANG Yan  LIAO Yuan-zhu  JIANG Li-hong  HUANG Qian-hong
Institution:1.Division of Planning and Finance,Jiangxi Academy of Sciences,Jiangxi Nanchang 330029 PRC; 2.Division of Planning and Finance,Jiangxi Academy of Agricultural Sciences,Jiangxi Nanchang 330200 PRC)
Abstract:Performance Budgeting of Projects takes some basic concepts of the market economy into management of Scientific Research Institutions,it reduces the spending cost of government and improves the efficiency of the fiscal expenditure.This paper expounds a kind of performance budget spending decision method for projects of Scientific Research Institutions based on Fuzzy Analytic Hierarchy Process(FAHP),i.e the method of multi-objective decision which is scientific,quantifiable and feasible.
Keywords:Performance budget for projects  Spending decisions  Multi-objective decision  Fuzzy analytic hierarchy process(FAHP)
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