摘要
全面预算管理作为一个战略管理工具来实现高职院校发展战略目标,是预算管理的至高境界,但执行效果并不令人满意。本文笔者根据切身经历,就高职院校实行全面预算管理的情况进行分析,提出一些浅见。
Being a higher realm of thought,full-scale budget management acts as a strategic managing tool for in- stitutions to tealize their strategic target, but in practice, the achievement is disappointed. The paper analyzes the facing problems in colleges according to his own experience and gives some suggestions.
出处
《山西财政税务专科学校学报》
2008年第1期45-48,共4页
Journal of Shanxi Finance & Taxation College
基金
中国商业会计学会2007年度主项课题(sk2007021)
关键词
高职院校
实施
全面预算管理
vocational higher education institutions
carry out
full-scale budget management
research
