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预算模式包括预算制度框架和预算编制方法。预算模式的选择直接决定和影响预算目标的设定、预算信息的收集和处理、参与者的范围和预算权力的分配等预算决策的基本要素。目前预算模式主要有:分项预算,强调控制的定位;效绩预算,强调管理的定位;PPBS预算,强调发展规划的定位;零基
The budget model includes the budget system framework and budgeting methodology. The choice of budgetary model directly determines and influences the basic elements of budgetary decisions such as the setting of budgetary objectives, the collection and processing of budgetary information, the scope of participants and the allocation of budgetary authority. The current budget model mainly includes: sub-budget, emphasizing the control of positioning; performance budget, emphasizing the management of positioning; PPBS budget, emphasizing the positioning of development planning; zero-based