浅谈广西C高校财政专项资金预算管理中存在的问题及对策

A brief discussion on the problems and countermeasures in budget management of financial special funds in University C in Guangxi

随着经济的发展和进步,国家对高等学校的重视力度越来越强,财政专项资金拨款在高校改善办学条件、意识形态领域建设、科研项目、人才队伍建设、办学特色方面提供了很大的资金支持,在促进地方经济发展方面发挥了重要作用。但财政专项资金用途必须专款专用,在规定的时间内执行完毕,年底项目结余资金将会面临被财政部门收回的风险,加强对高校的财政专项资金规范管理,提高预算执行效率与效果显得日益重要。文章以广西C高校(以下简称C高校)为例分析财政专项资金管理中存在的问题,提出解决问题的对策,促进C高校财政专项资金的预算管理。

With the development and progress of economy, our country pays more attention to colleges and universities. The special financial funds provide great financial support in improving the running conditions of schools, building of ideological field and talent team, scientific research projects and school characteristics, and then play an important role in promoting local economic development. But the use of special funds must be earmarked for its specified purpose only and completed within the specific time because the project balance funds will face the risk of recovery by the financial sector at the end of the year. Therefore it becomes increasingly important to strengthen the standardized management of special financial funds in colleges and universities and improve the efficiency and effect of budget implementation. This paper takes university C in Guangxi（hereinafter referred to as university C） as an example to analyze the problems in the management of special financial funds, and puts forward some solutions to the problems, so as to promote the budget management of special financial funds in university C.