摘要
文章指出了高校预算编制精细化的重要意义,分析了影响高校预算编制精细化的因素,即高校预算管理理念、预算管理架构与预算管理制度、预算编制基础环境、预算编制级次、校园文化。预算编制精细化要求高校要树立积极进取的预算管理理念,建立健全预算管理架构和预算管理制度体系,考虑预算级次的影响,推进基础环境和校园文化建设。
The article points out the significance of elaborating budgeting in colleges, and analyses the influ- encing factors which are the concept of management of budgeting in colleges, structure and system of budge- ting, background and levels of budgeting, and campus culture. The elaboration of budgeting demands to es- tablish active concept, sound structure and system in budgeting management, and consider the influence of different levels of budget, which aims to promote the construction of campus environment and culture.
出处
《黄石理工学院学报（人文社科版）》
2012年第2期15-17,共3页
Journal of Huangshi Institute of Technology:Humanities and Social Sciences
关键词
高校
预算编制
精细化
影响因素
colleges and universities
budgeting
elaboration
influencing factor
