摘要
本文以我国财政预算管理改革为背景,以高校财务预算管理为研究对象,针对高校财务预算管理的现状及存在的问题进行分析研究。通过引进现代管理的理念和方法,从一个全新的角度讨论高校财务预算管理改革,重点运用业务流程改进(BPI)理论,对高校财务预算流程进行改进和优化,并提出了高校财务预算流程改进的具体方法和实施策略。
This paper, based on the budget management reform in China as the background, studies the budget management. It analyzes the current situation and problems about budget management and discusses the traditional reform about budget management in colleges and universities from a new perspective with modern management concepts. Focusing on the Business Process Improvement （BPI） and in light of the actual situation of colleges and universities in China, it improves and optimizes the budget management processes, and then puts forwards methods and strategies about the budget management processes in colleges and universities.
出处
《浙江工业大学学报（社会科学版）》
2010年第3期290-295,共6页
Journal of Zhejiang University of Technology：Social Sciences
关键词
高校财务管理
预算管理
流程改进
university financial management
budget management
budget process improvement
