高校项目资金管理的困境及对策  

The Difficulties and Countermeasures of University Project Fund Management

作　　者：刘宇[1] LIU Yu

机构地区：[1]南京审计大学

出　　处：《当代会计》2020年第19期110-112,共3页Contemporary Accounting

摘　　要：随着国内高等教育事业改革,其内部项目的资金管理也因此受到了一定影响。为了完善高校项目资金的管理工作,推动高校长远发展,通过了解高校项目资金管理流程,发现项目的实施一般会经过审批、使用、管理三个过程。通过分析项目的实施过程,可以找出资金管理过程中在预算执行、项目开支、项目信息沟通、项目资金使用以及绩效考核机制等五个方面呈现的困境,进而提出能解决困境的优化对策。With the reform of domestic higher education,its internal project fund management has been affected to some extent.In order to improve the management of university project funds and promote the long-term development of President Gao,through understanding the management process of university project funds,it is found that the implementation of the project generally goes through the three processes of approval,use and management.Through analyzing the implementation process of the project,we can find out the dilemmas in the five aspects of budget implementation,project expenditure,project information communication,project fund use and performance evaluation mechanism in the fund management process,and then propose optimized countermeasures to solve the dilemma.

关 键 词：高校项目 资金管理 困境 优化对策 

分 类 号：G647.5[文化科学—高等教育学]