摘要
随着高校从政府机关的附属机构向“面向社会自主办学的法人实体”的转变,高校在计划经济体制下形成的增量预算编制方法暴露出明显的缺陷,不能适应高校事业持续发展的需要。零基预算法能克服增量预算法的缺陷,使有限的资金发挥其最大效益,对保障学校各项工作的正常运行有着重要的意义,在高校具有广泛的应用价值。
Along with the process that institutions of higher learning (IHL) change from a subsidiary organ of government department to a social-oriented corporate entity, the traditional increment budget has showed too many obvious defects. It can no longer adapt to the persistent development of IHL. Zero base budget can overcome the defects of increment budget. It makes the limited capital produce more profit and ensures that the undertakings of IHL run regularly. Zero base budget can be broadly applied in IHL.
出处
《南京理工大学学报（社会科学版）》
2003年第5期59-61,共3页
Journal of Nanjing University of Science and Technology：Social Sciences
关键词
零基预算
高校
预算
zero base budget
institutions of higher learning
budget
