| 高等学校绩效预算制度的创新 |
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| 引用本文： | 余满均 王丽萍. 高等学校绩效预算制度的创新[J]. 绵阳经济技术高等专科学校学报, 2006, 23(2): 105-108 |
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| 作者姓名： | 余满均 王丽萍 |
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| 作者单位： | 西南科技大学计划财务处,四川绵阳621010 |
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| 基金项目： | 本文系四川省教育厅社会科学重点资助课题系列论文之一.项目编号：川教科SA05-055. |
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| 摘 要： | 就绩效预算的创新过程和绩效预算在我国的运用进行了阐述。通过对传统预算和绩效预算的比较，提出在高等学校建立绩效预算制度可以提高用钱效益，从而减少资金浪费，同时对高等学校提升管理水平也有重要的作用。
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| 关 键 词： | 高等学校 绩效预算 制度创新 |
| 文章编号： | 1672-4860（2006）02-0105-04 |
| 收稿时间： | 2006-03-24 |
Innovation of Performance Budgeting System in Institutions of Higher Learning |
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| YU Man - jun, WANG Li - ping. Innovation of Performance Budgeting System in Institutions of Higher Learning[J]. Journal of Mianyang College of Economy & Technology, 2006, 23(2): 105-108 |
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| Authors: | YU Man - jun WANG Li - ping |
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| Abstract: | The innovating process of performance budgeting and its application in China were illustrated. After comparing performance budgeting with the traditional budgeting, it is advanced that the system of performance budgeting be set up in institutions of higher learning for the purpose of boosting the benefit from expenses, thus decreasing the waste of funds, which will play a very important role in promoting the management levels in institutions of higher learning. |
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| Keywords: | institutions of higher learning performance budgeting system innovation |
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