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作 者:杨猛[1] YANG Meng(Jilin University,Changchun 130000,China)
机构地区:[1]吉林大学,吉林长春130000
出 处:《长春师范大学学报》2020年第7期152-156,共5页Journal of Changchun Normal University
摘 要:高校行政经费的使用关涉公共资源的分配及国家税收的最终流向,其合理性、规范性与合规性受到越来越多的关注。从相关资料和公开的案例来看,由于“启动难”“层级多”等原因,对高校行政经费使用过程中的廉政风险防控尚未达到理想的作用和效果。本文拟从正当程序的角度来完善高校行政经费的使用过程,以内部监督手段为核心构建高校行政经费使用过程中的廉政风险防控机制。The use of administrative funds in higher education institutions is related to the distribution of public resources and the end of national tax revenue,therefore its rationality,standardization and legitimacy have received more and more attention.With reference to relevant materials and public cases,the prevention and control of clean governance risk in administrative funds of higher education institutions still needs improvement to achieve ideal effects due to“difficult start-up”,“multiple levels”and other reasons.This paper intends to improve the process of using administrative funds in higher education institutions from the perspective of due process,and propose a mechanism to prevent and control clean governance risks in administrative funds of higher education institutions with internal supervision as its core.
分 类 号:G647[文化科学—高等教育学]
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