We should make the university work plan ahead of time including the subsection budget, determine reasonable, scientific fixed budget quantity, actively carry out the zero-base budget, and establish a new system of university financial budget management gradually to meet the needs of university development. 应提前编制高校工作计划,细化预算编制,制定科学合理的预算定额,积极推行零基预算,并逐步建立高校财务预算管理的新体系,更好地适应高校发展的要求。
The oil field oil gas in Xinjiang operates the innovation of the budget method of the cost, analyses the zero-base budget law on the foundation in namely the reason, this focal point and innovation of this text order too at the same time; 新疆油田油气操作成本预算方法的革新,即动因分析基础上的零基预算法,这同时也是本文的重点和创新点;
Taking HEC as an example, this paper points out cost management system on the basis of zero-base budget standard and working operation cost standard of total orientation and process for enterprises whose design and manufacture are made to order. Systematic implementation plan is also given. 以哈尔滨电机厂为典型案例,提出了订单设计制造类型企业的基于双基准成本控制方法的成本管理体系,并给出其系统实施工作方案。
The development of budget management experiences several stages such as tradition budget, performance budget, planning programming budget, zero-base budget, and comprehensive budget. The conceptual of master budgeting management has also experienced budget, budget management, master budgeting management such evolution process. 预算管理的发展经历了传统预算、绩效预算、设计计划预算、零基预算、全面预算等几个阶段,全面预算管理概念的提出也经历了预算,预算管理,全面预算管理这样的演变过程。
In the ten years recently, the budget reform of our government mainly concentrates on the technical level, such as zero-base budget reform, government procurement reform and the treasury centralized payment reform. 近十年来,我国预算改革主要集中在技术层面,例如零基预算改革、政府采购改革、国库集中支付改革等等。