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  • 标题:LA FUNCIÓN PRESUPUESTARIA EN LAS UNIVERSIDADES PÚBLICAS ESPAÑOLAS
  • 本地全文:下载
  • 作者:Mª Leonor Mora Agudo
  • 期刊名称:Prisma Social
  • 电子版ISSN:1989-3469
  • 出版年度:2009
  • 期号:2
  • 出版社:Fundación iS+D para la Investigación Social Avanzada
  • 摘要:

    The budgetary techniques used in financial management for Spanish public universities put the emphasis on the traditional approach to the budget as a juridical instrument. The present scene of budgetary restraint forces to look for an efficient management based on objectives. After the literature revision, this paper suggests a methodology based on the use of flexible budgetary scenes for the budget appropriation. This methodology would reduce the financial risks and improve the financial planning.

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