摘要
传统的预算管理模式无法解决高校资金紧缺同资金使用效率低的矛盾,难以满足高校的发展需求.实行高校绩效预算管理,是优化高校资源配置、控制财务风险的重要保障.
In the traditional budget management mode,attention has been paid only to the input,but not to the output and the results,which resultsin a huge waste of resources and low efficiency,and which seriously hinders the development of colleges and universities.The implementation of the performance budget management in universities is an important guarantee to optimize the allocation of resources and control the financial risks,and also the new issues of the current financial management.
出处
《西南师范大学学报（自然科学版）》
CAS
北大核心
2016年第5期204-207,共4页
Journal of Southwest China Normal University(Natural Science Edition)
基金
2015年度中央高校基本科研业务费专项资金项目(SWU1509187)
关键词
高校
绩效预算
预算管理
colleges and universities
performance budgeting
budget management
