高校专项资金核算与监管体系研究

The research on the Special Fund Accounting and Supervisory System

目前高校在专项资金的管理上普遍存在预算松懈、浪费严重,财务运作不规范、会计反映不真实以及绩效评价监督无力诸多问题。应建立校统一领导下的专项归口管理体制,并推出细化预算编制强预防,建立拨入专项备用金制保证使用周期,启用通用指标监管资金的拨入、使用,建立双权数评分系统评价其绩效等专项资金核算与监管。

At present,there lies lots of problems such as slack budget.serious waste.un-standard financial operation.not real reflection of the accounting and weak evaluation of performance in Colleges and universities special fund management. We should establish the school under the unified leadership of the special administration system, and introduce the detailed budget establishment of strong prevention, dial special reserve gold guarantee period, enable universal index funds, the use of the dial, a double weights scoring system in evaluating the performance of fund accounting and supervision.