高校经费使用效益问题探讨  

On Efficiency of Using College Funds

作　　者：杨堂荣[1] 陈文萍 

机构地区：[1]安庆师范学院财务处,安徽安庆246011 [2]安庆市社会保险事业管理局,安徽安庆246000

出　　处：《安庆师范学院学报（社会科学版）》2000年第4期28-30,43,共4页Journal of Anqing Teachers College(Social Science Edition)

摘　　要：高校要确立正确的经费使用效益观。高校经费使用效益不高主要表现在 :人员经费占用率过高 ;分配中平均主义色彩浓 ;后勤维持耗费大 ,各种浪费严重。提高高校经费使用效益的主要途径是 :加大教学经费投入 ;改革人事、分配制度 ;强化经济管理 ;推进后勤社会化 ;Schools of higher learning should maintain a correct viewpoint about the efficient use of funds.Inefficient uses of funds in schools of higher learning are mainly as follows:high personnel's occupying rates of funds;the strong equalitarianism in distribution;large consumption to maintain rear service;serious waste in various aspects.The major ways to improve the efficiency of using college funds are:increasing educational investment;reforming personnel and distribution system;intensifying economic management;advancing rear service socialization and establishing quota system and inspecting regularly.

关 键 词：高校 经费使用 指标体系 使用效益 教学经费投入 

分 类 号：G647.5[文化科学—高等教育学]