浅析高校财政专项资金管理中存在的问题及对策  

Preliminary Analysis of Problems and Countermeasures in Financial Special Fund Management in Universities

作　　者：齐红[1] 

机构地区：[1]首都师范大学财务处,北京100037

出　　处：《北京工商大学学报（社会科学版）》2007年第6期63-66,共4页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：作为财政拨款的事业单位,高校应当及时转变观念、适应财政体制改革。目前,财政在逐渐加大对高校资金投入的同时,加大了对专项资金的投入比例,高校应及时建立科学的专项资金管理体制,强化专项资金的管理。As an educational undertaking with financial appropriate funds, a university should transform the conception promptly to adapt to the reform in financial system. At present, along with a gradual growth in the input of university, special funds, the financial department has simuhaneouly increased the input proportion of university special funds. Universities should establish promptly a scientific system for financial special fund management in order to strengthen the management of special funds.

关 键 词：财政专项资金 专款专用 绩效考评 

分 类 号：F239.66[经济管理—会计学]