Study on Strategy-based Total Budget Management System of Private Higher Learning Institution in China

摘要：

　　Based on total budget management,the problems and reasons existing in budget management of private higher learning institutions in china are analyzed with reference to total budget management theory in enterprise budget management.The guiding thought and principles for construction of strategy-based total budget management system of private higher learning institutions are proposed.The constructions of the organizational system,target system,planning system and examination system of total budget management system are systematically studied.The specific targets and appraisal indicators of total budget management are determined by using the balanced scorecard.The operable total budget management system of private higher learning institutions is constructed so that it can efficiently guide the total budget management practice of private higher learning institutions.

关键词： Private higher learning institution Total budget management Strategy-oriented Balanced scorecard

作者: Junjuan Du

作者单位: College of Business,Anhui Xinhua University,Hefei,Anhui 230088,China

会议类型: 国际会议

会议名称: the 2012 International Conference on Manufacturing Engineering and Automation (2012年制造工程与自动化国际会议(ICMEA2012))

会议地点: 广州

会议语种:英文

页码: 2367-2370

在线出版日期: 2012-11-16（万方平台首次上网日期，不代表论文的发表时间）