实行民主集中理财制 管理好高校院系经费  

ON THE SYSTEM OF CONDUCTION OF FINANCIAL TRANSACTIONS UNDER THE PRINCIPLE OF DEMOCRATIC CENTRALISM

作　　者：邱元明[1] 杨琼[2] 

机构地区：[1]西南大学荣昌校区基础部,重庆荣昌402460 [2]西南大学荣昌校区财务办,重庆荣昌402460

出　　处：《西南农业大学学报（社会科学版）》2007年第3期31-34,共4页Journal of Southwest Agricultural University:Social Science Edition

摘　　要：在对高校院(系)经费来源构成、人员结构、工作结构等的分析基础上,发挥经济手段的调节作用,协调各种关系,立足于合情、合理、合法的使用资金,提出高校院(系)应遵守“民主集中、调动积极性、鼓励创收、维护稳定、重点扶持、按劳分配、承认差距、体现公平、特殊奖励”的原则,制定高校院(系)经费管理指标体系及使用标准和经费管理运行机制,管理好高校院(系)经费。This essay is based on an analysis of the sources of funds and staff member structure and job structure in the departments of colleges. It is very important to bring into full play the adjusting function of economic means, coordinate the interests of various parties concerned and use the funds reasonably and legally. This essay advocates democratic centralism in fund man- agement so as to mobilize enthusiasm, encourage income-earning activities, maintain stability, support key projects, practice distribution according to work, admit differences, embody fairness and award special deeds. It points out that an indicator system for fund management, the standards of expenses and operational mechanism of fund management should be formulated.

关 键 词：财务管理 指标体系 运行机制 

分 类 号：G647.5[文化科学—高等教育学]