高校“小金库”问题探析

An Inquiry into the Issue of "Little Coffer"

随着高校办学经费来源从单一的财政拨款到多渠道筹资的转变,在部分不严格执行财务管理制度的高校滋生"小金库"现象,不仅扰乱学校正常的管理秩序,而且削弱学校持续发展的后劲,应采取多种措施减少甚至根除高校"小金库"。

Along with the change of higher education funding sources from a single financial allocations to the multi-channel financing,some colleges which do not strictly enforce financial management system,breed ＂little coffer＂ phenomenon,which not only disturbs normal school management order,but also weakens school sustainable development,so some measures should be taken to reduce or even eliminate college ＂little coffer＂.