我国县域教育经费管理体制与机制改革研究

发布时间：2018-03-03 11:27

本文选题：县域　切入点：教育经费　出处：《西南大学学报(社会科学版)》2015年05期 　论文类型：期刊论文

【摘要】：我国县域教育经费管理方面存在体制不顺、运行机制有缺陷、管理条件和手段有待改善等问题,需要进一步研究解决。要解决这些问题,需要遵循我国教育改革与发展的基本价值准则和财经管理的基本原则,进一步理顺与县域教育经费管理相关的体制特别是各方面的责任主体之间的责、权关系。在此基础上,县域教育经费的管理机制实行收支分开、严密规范、透明灵活的改革思路。在教育经费投入或收入方面的管理,实行总额控制、切块包干、分级负责、区别投入的机制。在经费使用或支出方面的管理,实行项目审批、精细预算、过程规范、全程监督、留有余地、随机调控的机制。在保障条件方面,实行法规明晰、机构专责、人员精干、手段现代的机制。
[Abstract]:There are some problems in the management of educational funds at county level in our country, such as the system is not good, the operating mechanism is defective, the management conditions and means need to be improved, and so on, which need to be further studied and solved. It is necessary to follow the basic value criterion of educational reform and development and the basic principles of financial management in our country, and further straighten out the relationship between responsibility and power among the relevant systems related to the management of educational funds at the county level, especially among the responsible subjects in all aspects. The management mechanism of educational funds at the county level is based on the separation of income and expenditure, strict standardization, transparent and flexible reform thinking. In the management of educational expenditure or income, the total amount is controlled, the pieces are cut and dried, and the level of responsibility is responsible. The mechanism for distinguishing input. In terms of fund use or expenditure management, the implementation of project approval, fine budget, process standardization, full supervision, leeway, random control mechanism. In terms of protection conditions, clear laws and regulations are implemented, and the organization is specifically designated. A modern mechanism for the personnel to be lean and to use modern means.
【作者单位】：西南大学教育学部;
【基金】：全国教育科学“十一五”规划2009年度教育部重点课题“我国西部农村教育综合改革试验区有效模式研究”(DGA090151),项目负责人:廖其发
【分类号】：G526.7

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