摘要
本文从预算绩效的视角,对提高高校预决算衔接有效性展开研究,对提高高校经费使用效益,提高高校教育质量具有重要意义,也对促进高等教育的可持续发展具有重要影响。
From the perspective of budget performance, this article studies how to improve the effectiveness of university budget and final account linking. It is of great significance for improving the funds use efficiency and education quality of universities, and also has important influence on promoting the sustainable development of higher education.
出处
《价值工程》
2014年第16期177-178,共2页
Value Engineering
基金
陕西省教育厅会计学会课题的阶段性成果
课题编号为:13JC009
关键词
预算绩效
高校预决算
衔接
budget performance
university budget and final account
linking up
