预算方法演变给高校预算管理的启示被引量：5

Implications of Budget-Practice Evolution to College Budget Management

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摘要从要素预算到功能预算、从基数法预算到零基预算、从传统的部门预算到项目预算再到现代部门预算的演变,直至绩效预算成为发展方向,反映了公共支出预算方法在预算观、支出观、控制观、预算职能、财政职能上的实质性变化。高校的预算管理应该综合使用各种预算方法,强化委托—代理观念,注重绩效评价,确立为"顾客"服务的观念,设立经济"总管"并发挥其作用。 The public-expenditure budget practice has undergone an evolution from elemental to functional budgeting, from cardinal-number-based to zero-based budgeting, and from the traditional department budgeting, via project budgeting, to the modern department budgeting, until finally performance budgeting becomes the mainstream. This process shows the essential changes in budget practice in its concepts on budgeting, expenditure and financial control, and in its budgeting and financial functions. As to the budget management in colleges and universities, various budget practices should be applied; the entrustment-proxy awareness should be consolidated; importance should be attached to performance appraisal; a ＂client＂-oriented concept should be established; and a financial ＂manager＂ should be appointed and entitled to play his/her due roles.

作者陶其高

机构地区浙江师范大学计划财务处

出处《浙江师范大学学报（社会科学版）》 2007年第3期43-48,共6页 Journal of Zhejiang Normal University(Social Sciences)

关键词高校预算管理预算方法 colleges and universities budget management budget practice

分类号 G475 [文化科学—教育技术学]

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参考文献2

1马国贤.中国公共支出与预算改革[M].上海:上海财政大学出版社,2001.
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