摘要
当前和今后一个时期,国家财政仍处于紧平衡状态,收支矛盾较为突出,地方高校财政资金更为紧张,加之预算执行过程受资金下达时间制约、政府采购程序限制、项目管理归口较多、项目实施缺乏科学规划、动态监控机制流于形式等因素影响,导致财政资金预算支出执行进度缓慢。为进一步优化财政资源配置,提高资金使用效益,地方政府和高校应采取强化结余结转资金管理、加强项目全过程管理、建立动态监控管理机制、落实项目主体部门责任、完善预算安排结合机制等措施。
At present and in the coming period,the state finance is still in a tight equilibrium state,the contradiction between income and expenditure is more prominent,the financial funds of local colleges and universities are tighter,and the budget execution process is affected by the time limit of capital issuance,the limitation of government procurement procedure,the more focus of project management,the late start of project implementation and the lack of dynamic monitoring mechanism,which leads to the low efficiency of the use of financial funds.In order to further optimize the allocation of financial resources,local governments and colleges and universities should take measures such as strengthening the management of the carry-over fund of the balance,strengthening the management of the whole process of the project,establishing a dynamic monitoring and management mechanism,implementing the responsibility of the main department of the project,and perfecting the mechanism of combining budget arrangements.
作者
殷涛
YIN Tao(Xinyang Normal University,Xinyang 464000,China)
出处
《信阳师范学院学报(哲学社会科学版)》
2021年第6期62-66,共5页
Journal of Xinyang Normal University(Philosophy and Social Sciences Edition)
基金
国家社科基金项目(2015BJY172)
河南省教育财务管理研究项目(2020C05)
中国教育会计学会高等师范院校分会科研课题(GS2021Y19)。
关键词
地方高校
预算执行
进度
local university
budget implementation
progress