标题：Modern methods for underlying the revenue and expenses budget in higher education institutions from romania based on the criteria of cost-efficiency
摘要：Providing the financial resources for higher education has been a particularly sensitive issue, which influenced the achievement of many goals, but also economic and social mission entrusted by the universities. As a result, the primary objective of the budget is to improve the economic and financial performance of the universities. Analyzing the manner how the Romanian university system has responded so far to the challenges of current social and economic context, this study proposes an original overview regarding the modern methods for underlying the revenue and expenses budget in higher education institutions from Romania based on the criteria of cost-efficiency.
关键词：higher education institutions;the revenue and expenses budget;criteria of cost-effectiveness;the equivalent cost per student
