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基于网络计划法的国防科研试验费预算管理创新研究
引用本文:陈鸿,王韶鹏,熊嗣强. 基于网络计划法的国防科研试验费预算管理创新研究[J]. 装备指挥技术学院学报, 2012, 0(3): 56-59
作者姓名:陈鸿  王韶鹏  熊嗣强
作者单位:后勤学院财务审计教研室;63926部队;后勤学院研究生3队
摘    要:从预算编制和预算执行2个方面提出了创新国防科研试验费预算管理的思路。构建以网络计划法为基础的预算编制模式,将经费预算因素融入到细化的任务计划之中,将费用与任务目标有机结合起来;运用“计划一跟踪一控制”的全程管理方法,在预算执行过程中层层把关,步步考评,实现以预算编制的科学化、精细化带动预算管理法制化的良性循环。

关 键 词:网络计划法  国防科研试验费  预算管理

The Network Programming Method-based Budget Management Innovation on the National Defense Scientific Research and Experiment Funds
CHEN Hong,WANG Shaopeng,XIONG Siqiang. The Network Programming Method-based Budget Management Innovation on the National Defense Scientific Research and Experiment Funds[J]. Journal of the Academy of Equipment Command & Technology, 2012, 0(3): 56-59
Authors:CHEN Hong  WANG Shaopeng  XIONG Siqiang
Affiliation:1.Financial and Audit Teaching and Research Section,the Logistics Academy,Beijing 100858,China; 2.63926 Troops,China; 3.3rd Team,Postgraduate,the Logistics Academy,Beijing 100858,China)
Abstract:This paper puts forward innovation thought of national defense scientific research and experiment funds budget management from budgeting and budget execution.Through constructing the Network Programming method-based budgeting model,integrating the budget factors into the mission plans,combining the various steps’ cost with task target closely,making use of "plan-tracking-control" whole management method,checking at each level and examining step by step in the budget implementation process,the beneficial cycle that the science and refinement of budgeting drives budget management legalization will be realized.
Keywords:network programming method  national defense scientific research and experiment funds  budget management
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