高等学校专项经费的管理探析  

Exploration on Special Funds Management in Colleges and Universities

作　　者：王良金[1] 

机构地区：[1]南京中医药大学审计处,江苏南京210023

出　　处：《南京中医药大学学报（社会科学版）》2015年第4期266-268,共3页Journal of Nanjing University of Traditional Chinese Medicine(Social Science Edition)

基　　金：江苏省教育科学"十二五"规划课题(D/2013/01/034)

摘　　要：以优势学科专项经费使用过程中出现的问题为切入点,分析专项经费管理和使用过程中存在的预算编制不科学、费用列支不合理及监督和考核体系不健全等问题,并提出相应的解决措施:改进预算编制方式,深化经费改革;规范间接费用分摊,建立合理的劳动补偿机制;加强审计监督力度,构建绩效考核指标体系等,旨在进一步规范专项经费的管理和使用。The special funds of preponderant disciplines was regarded as the entry point to explore the problems existing in the expenditure process,taking unscientific budgeting,unreasonable expenses claims,unsound supervision system and poor evaluation mechanism for example.Hence,a new budgeting model would be put forward to deepen funds reform;the indirect expense allocation would be standardized to build a reasonable labor compensation mechanism;audit supervision and performance evaluation index system would be enhanced so as to further standardize the management and use of special funds.

关 键 词：优势学科 专项经费 预算编制 费用列支 监督考核 

分 类 号：G647.5[文化科学—高等教育学]