高校财政专项资金预算控制探究

Research on Budget Control of Special Fiscal Funds in Colleges and Universities

近年来,党和政府高度重视我国教育事业的发展,不断加大高等教育的投资力度,为其课题研究、教学发展等提供了强有力的支持,这在一定程度上保障了我国高等院校的发展与进步.文章基于高校财政专项资金预算控制的现状,探讨了高校专项资金预算管理中存在的问题,分析了预算控制当中存在的一系列困境,并提出了以高校的发展战略为导向编制财政专项资金预算、完善高校预算编制体系等一系列行之有效的高校财政专项资金预算控制措施,以供参考.

In recent years,the Party and the government in China have attached great importance to education development and have continuously increased investment in higher education,which provide strong support for subject research and teaching development and guarantee the development and progress of China's higher education institutions to a certain extent.Based on the current situation of budget control of special fiscal funds in colleges and universities,this paper discusses the problems existing in the budget management of special funds in colleges and universities,analyzes a series of difficulties in budget control,and proposes effective budget control measures for colleges and universities,like compiling the budget of special financial funds based on the development strategy of colleges and universities and improving the budgeting system in colleges and universities.