高等学校对口援疆财政转移支付制度构建

Constructing Financial Transfer Payment System of Pairing Assistance of Colleges and Universities to Xinjiang

高等学校对口援疆政策为新疆高等教育发展带来新的机遇。本文在回顾了高等学校对口援疆政策的演进后,界定了对口援疆高等教育工作财政转移支付制度的概念,并通过分析高等学校对口援疆实践,发现当前高等学校对口援疆财政转移支付缺乏规范的制度约束。为提升对口支援效率,本文从预算制度、审支制度和会计制度三个维度构建了高等学校对口援疆财政转移支付制度。

Policy of pairing assistance of colleges and universities to Xinjiang brings opportunities to the development of higher education in Xinjiang. This paper first reviews the evolution of this policy, and then defines the concept of financial transfer payment system of pairing assistance of colleges and universities to Xinjiang. By analyzing its practice, it is found that this policy to Xinjiang lacks the standardized restraint of financial transfer payment system, and suggests the system should include budget system, audit - expenditure system, accounting system to promote the pairing assistance efficiency.