国库集中支付制度下高校专项资金管理问题探析

On the Management of Special Funds in Universities under the Centralized Treasury Payment System

随着财政对高校教育投入的逐年加大,以及财政资金管理国库集中支付制度的实施,对高校专项经费的项目论证、预算编制、项目实施和绩效监管等方面都提出了更高的要求。为充分发挥专项资金的作用,提高资金使用效益,完善项目资金的监督管理体系,本文以财政国库集中支付体系为背景,通过对某高校2012-2016年专项经费使用情况进行调查,分析和探索了高校专项资金管理中存在的主要问题,提出了解决问题的对策,以期使高校专项资金的管理更加科学、合理、规范和富有成效。

With the finance of higher education investment increased year by year,and the implementation of the financial manage?ment of centralized treasury payment system,the special funds of the project,budget preparation,project implementation and perfor?mance supervision and other aspects have put forward higher requirements.In order to better play the role of special funds,improve capital efficiency and the supervision and management system of project funds,the treasury centralized payment system as the back?ground.Through the investigation of a university from2012to2016the use of special funds,this paper analyses and explores the main problems existing in the management of special funds in colleges and universities,and puts forward some countermeasures to solve the problem,making the management of special funds more scientific,reasonable,normative and productive.