高校专项经费管理改革研究——以广东

发布时间：2018-05-15 06:30

本文选题：专项经费 + 资金管理　；参考：《会计之友》2017年11期

【摘要】：随着高等教育事业的蓬勃发展,近年来我国高校的专项经费规模呈现大幅增长的趋势,而财政管理体制的深入改革提高了对高校专项经费管理的要求。文章以广东省"创新强校工程"专项经费为例,总结广东省在进行高校专项经费管理改革方面出现的诸如缺乏有效的竞争性分配机制、完善的绩效评价体系、对专项经费的内部审计以及现有的管理制度不符合学科建设规律等问题。为了进一步提高高校专项经费管理水平,促进我国高校专项经费管理改革,应从以下两方面进行改进:宏观方面,应优化政府管理体制,使之符合高校学科建设的要求;微观方面,高校应从前馈、同期、反馈三个阶段对项目的实施加强控制,使项目的建设更好地服务于高校的总体发展目标。
[Abstract]:With the vigorous development of higher education in recent years, the scale of special funds in colleges and universities in China has shown a trend of substantial growth, and the in-depth reform of the financial management system has raised the requirements for the management of special funds in colleges and universities. Taking the special fund of "innovative and strong school project" in Guangdong province as an example, this paper sums up the problems such as the lack of effective competitive allocation mechanism and the perfect performance evaluation system in the reform of special fund management in Guangdong Province. The internal audit of special funds and the existing management system do not accord with the discipline construction law and so on. In order to further improve the management level of special funds in colleges and universities and promote the reform of special funds management in our country, we should improve from the following two aspects: macroscopically, the government management system should be optimized to meet the requirements of discipline construction in colleges and universities; In micro aspect, colleges and universities should strengthen the control of the implementation of the project in three stages: feedforward, feedback and feedback, so that the construction of the project can better serve the overall development goal of the university.
【作者单位】：广东工业大学财务处;广东工业大学管理学院;
【基金】：2015年广东省教育会计学会课题“完善高校预算制度研究” 2015年广东工业大学“创新强校工程”体制机制改革项目“‘创新强校工程’专项资金财务管理体制机制改革研究”
【分类号】：G647.5

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