摘要
随着高等教育改革进程的推进,高等学校专项经费预算管理中存在的问题已成为制约高等学校发展的瓶颈之一.尽管我国已经建立了相对稳定的高校专项经费预算管理制度,但经费管理意识淡薄、执行力不足、监督不力等问题影响着预算管理效率,进而制约着高等学校办学水平的提升.为此,应重视专项经费预算管理工作,科学编制专项经费预算,同时强化对专项经费预算的监控.
Along with the advancement of the process of higher education reform, inadequate funds and management problems are one of the bottlenecks restricting the development of colleges and universities. Although China has established a relatively stable special fund budget management system in colleges and universities, the efficiency of budget management are affected by lacking in management awareness, execution and supervision, which restricts the development of running colleges and universities. Therefore, system, personnel training and supervision should be reformed after enhancing the degree of attention.
出处
《辽宁师专学报(自然科学版)》
2012年第3期106-108,共3页
Journal of Liaoning Normal College(Natural Science Edition)
关键词
高等学校
专项经费
预算管理
colleges and universities
special funds
budget management