大学预算:行政视角、预算结构与预算流程

University Budgeting: Administrative Perspective, Budget Structure, and Budget Process

Academy of Management Review · 1985
被引 20
人大 A+FT50UTD24ABS 4*

中文导读

从行政视角、预算结构和流程开放性出发,分析大学预算中客观标准与政治权力的相对作用,帮助理解预算分配机制。

Abstract

Budgeting in universities has been viewed most often from the perspective of the department or resource recipient. This paper adds the administrative perspective, the budget structure, and the openness of the budget process to the departmental perspective in order to develop a greater understanding of university budgeting. Several hypotheses about the relative use of objective criteria and political power in budgeting critical resources are proposed.

大学预算行政视角预算结构预算流程