论高校政府采购的财务管理

On the government purchasing accounting management of institutes of higher education

近年来,高校的政府采购项目越来越多,金额越来越大。仅2004年一年,高校未完成的政府采购金额就达1.27亿元。为了使政府采购工作得以有效地进行,本文从财务管理的角度提出了加强政府采购工作应建立规范的采购程序,利用电子台账登记有关信息并正确进行会计处理,通过准确编制预算、及时结转剩余资金来提高政府采购工作的效率,保证及时顺利地完成政府采购项目。

In recent years, government purchase programs in institutes of higher education have been on the increase with the purchasing volume skyrocketing. In 2004 alone, the unfulfilled purchasing value in institutes of higher education is worth over 127,000,000 yuan. With the aim to promote the efficiency in government purchasing, This article, from the perspective of accounting management, stipulates that to strengthen the management of government purchasing, we are required to establish standard purchasing process, to promote the government purchasing efficiency by the proper processing of electronically registered accounting information, precise budgeting, and prompt balance transferring so as to make sure the successful fulfillment of government purchasing programs.