DHHS Publication No. (OHDS).

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Department of Health and Human Services, 1982

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57 ÆäÀÌÁö - A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.
7 ÆäÀÌÁö - It is a process of deciding in advance what is to be done, when it is to be done, how it is to be done, and who is going to do it.
7 ÆäÀÌÁö - It is the continuous process of making present entrepreneurial (risk taking) decisions systematically and with the best possible knowledge of their futurity, organizing systematically the efforts needed to carry out these decisions, and measuring the results of these decisions against the expectations through organized, systematic feed-back.

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