浅议国家示范性高职院校建设项目的经费管理

On the Funds Management of National Demonstration Vocational Institution Project

国家示范性高职院校(以下简称示范校)建设项目的经费来源主要是中央和地方财政,因此经费管理的重点不是经费的筹集,而是对经费支出的控制能力。在明确经费管理部门分工和相关部门职责的基础上,通过强化经费预算编制、严格支出管理、实施经费管理的全过程审计,进一步提高经费支出的管理控制能力。

The focus of the funds management is the ability of controlling expenditures rather than raising funds, because the sources of funding are mainly from central and local governments. Enhancing drawing up the budget, strict expenditure management and implementation of whole process auditing are realiable ways to strengthen expenditure control on the basis of specific funds management division of work and duties.