高校加快财政预算执行进度的路径  

The Approach to Accelerating Financial Budget Implementation Progress in Colleges and Universities

作　　者：杨运东[1] YANG Yun - dong(South China Agricultural University, Guangzhou 510642 ,China)

机构地区：[1]华南农业大学

出　　处：《黑龙江高教研究》2019年第7期68-72,共5页Heilongjiang Researches on Higher Education

基　　金：广东社会科学重大项目——广东省2016年度高水平大学建设研究项目“广东省高水平大学建设经费管理研究”(编号:2016WZ007);华南农业大学2016年财务与审计管理研究重点课题“加快高校财政预算执行进度的路径选择”

摘　　要：基于广东省高水平大学建设高校的现状和成因分析,目前,高校财政预算执行主要存在"总体财政预算执行进度较慢,预算执行进度不均衡;项目支出远远低于序时进度,呈现前低后高、年底集中突击花钱"等突出问题。文章从高校视角,提出加快财政预算执行进度的路径:落实项目库管理机制;建立多层次的预算执行责任体系;实行科学化和精细化预算;建立预算执行进度预警机制;完善动态分析和定期报告制度;健全信息公开和监督机制;构建约束与激励相容的绩效考评机制。Based on the current situation and the analysis of causes on the construction of high-level universities in Guangdong Province,there are some major problems in the implementation of college and university financial budget:such as slow overall budget implementation progress and uneven budget implementation progress;project expenditure that could be far lower than the sequential progress,presenting low before and after high,sudden spending at the end of the year and so on. From the perspective of colleges and universities, this study proposes ways to speed up the progress of financial budget implementation:to implement the project database management mechanism;to establish a multi-level budget implementation responsibility system;to implement a scientific and refined budget;to set up an early warning mechanism of budget implementation schedule;to improve the dynamic analysis and periodic reporting system;to improve the information disclosure and supervision mechanism;and to build up a performance appraisal mechanism which is compatible with constraints and incentives.

关 键 词：高校 财政资金 预算执行进度 绩效管理 

分 类 号：G647[文化科学—高等教育学]