试论高校“三公经费”支出管理存在的问题与对策  

On the Problems and Countermeasures of the College “Three Funds” Expenditure Management

作　　者：孙凤海[1] 祝慧洁[1] 顾黎明[1] 

机构地区：[1]沈阳建筑大学计划财务处,辽宁沈阳110168

出　　处：《沈阳建筑大学学报（社会科学版）》2014年第1期73-75,共3页Journal of Shenyang Jianzhu University:Social Science

基　　金：辽宁省教育厅人文社会科学研究项目(L2012207)

摘　　要：阐述了加强高校"三公经费"支出监管的必要性,分析了高校在"三公经费"支出管理中存在的问题及其原因,提出了加强高校对"三公经费"支出管理的对策:严格财务管理规定,做好事前控制;完善财务报销体系,强化事中控制;落实监督问责制度,完善事后控制。This paper elaborates the necessity of strengthening the regulation of college three funds expenditure management.Then the paper analyzes the problems and reasons of the college three funds' expenditure management.Therefore,the paper puts forward the countermeasures of strengthening the regulation of college 'three funds' expenditure management.They are as follows:strengthen financial regulations and make better control in advance;perfect the system of financial reimbursement,strengthen mid-event control;implement the accountability system,improve post-action control.

关 键 词：高校 三公经费 管理 对策 

分 类 号：G647.5[文化科学—高等教育学]