高职院校专项项目建设资金预算执行问题研究

Research on Budget Implementation of Project Construction Funds in Higher Vocational Colleges

近年来,我国高职院校专项项目建设水平渐次提升,专项项目建设经费投入不断增加,如国家高职“双高校”项目、创新行动计划项目等,专项项目建设资金预算执行管理工作日渐繁琐、复杂。从现阶段我国实行的国库集中支付制度的基本要求来说,如果缺少合理预算则无法保证正常的支出,因此高职院校对于项目建设经费的预算管理是较为严格的,每一项专项资金都应该按照相应的专项管理方法执行。自国家高职质量提升项目出台相应资金预算管理办法后,高职院校项目建设资金预算执行逐步规范,但是仍然存在一些问题。故此,优化高职院校项目建设资金预算执行势在必行。

In recent years,the level of academic project construction in higher vocational colleges has been gradually improved,the investment of project construction funds is increasing,and the management work is becoming more and more complicated.According to the basic requirements of the treasury centralized payment system implemented in China at this stage,if there is no reasonable budget,the normal expenditure cannot be guaranteed.Therefore,the budget management of project construction funds in higher vocational colleges is relatively strict,and each special fund should be implemented in accordance with the corresponding special management methods.Since the national higher vocational quality improvement project issued the corresponding fund budget management measures,the implementation of project construction fund budget in higher vocational colleges has been gradually standardized,but there are still some problems.Therefore,it is imperative to optimize the budget implementation of project construction funds in higher vocational colleges.