摘要
全面预算管理是一种集系统化、战略化、人本化理念为一体的现代组织管理模式,是实现科研机构资源整合的基本、有效的手段。但就整体而言,目前科研机构在实施全面预算管理的过程中,还存在一些制约全面预算管理发挥作用的因素,阻碍了科研机构全面预算管理的进一步发展,因此正确的实现路径选择显得尤为重要。
Overall budget management is a management model of modem organization that integrates systematization, strategy and humanism, and is the basic and effective means to realize the integration of scientific research institution resources. On the whole, now there are some factors restrieting the functions of overall budget management in the process of carrying out overall budget management in scientific institutions, which prevent the further development of their overall budget management. Therefore, it is very important to make approach selection correctly.
出处
《西安石油大学学报（社会科学版）》
2009年第3期32-36,共5页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
全面预算管理
制约因素
实现路径
参与式预算
overall budget management
restricting factors
implementing approach
participatory budget
