预算管理办法北大纵横管理咨询公司二零零三年元月目录目录1总则.............................................................................................................................11.1释义..................................................................................................................11.2目的..................................................................................................................11.3范围..................................................................................................................1２．预算管理的组织体系............................................................................................22.1预算组织体系设计原则..................................................................................22.2预算组织体系主要机构..................................................................................22.3预算组织机构构成与权责..............................................................................22.4其他要求..........................................................................................................42.5附件：预算委员会的议事规则......................................................................43.预算的编制...............................................................................................................43.1预算编制基本原则..........................................................................................43.2预算编制基本方法..........................................................................................53.3预算执行期：..................................................................................................53.4预算编制期......................................................................................................53.5预算编制方针..................................................................................................53.6预算编制程序..................................................................................................63.7预算预备费.....................................................................................................83.8各部门预算编制职责......................................................................................94．预算的控制与分析..............................................................................................114.1预算控制原则................................................................................................114.2预算控制模式................................................................................................114.6预算冲突与仲裁............................................................................................114.7预算调整........................................................................................................11I目录4.8预算差异分析................................................................................................135.预算考核评价.........................................................................................................145.1预算考核评价内容........................................................................................145.2预算评价的目的............................................................................................145.3预算评价原则.................................................................
