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近年来,高校专项经费大幅增长的同时存在一些问题,影响了专项经费的使用效益。笔者对加强高校专项资金管理提出几点建议,以期为提高专项经费使用效益提供一点借鉴。(一)高校专项经费内部管理建议1.加强专项经费全程管理力度。在预算编报环节,应建立、完善学校专项预算编制体系,成立学校专项预算评审工作小组,对预算申报内容尤其是重大项目的预算申报内容进行评审,保证专项预算的科学性和严谨性;在专项支出环节,各有关部门应严格执行审核签批程序,对支出内容严格把关,同时通过专项
In recent years, there have been some problems in the course of the substantial increase of special funds for colleges and universities, which has affected the use efficiency of special funds. The author puts forward some suggestions on how to strengthen the special funds management of colleges and universities, with a view to providing some reference for improving the efficiency of using special funds. (I) Suggestions on Internal Management of Special Funds for Colleges and Universities 1. To strengthen the management of special funds throughout the entire process. In the course of budget compilation, a special budgeting system for schools should be established and set up, and a special budget review and appraisal working group for schools should be set up to review the contents of budget declarations, especially those for major projects, so as to ensure the scientificity and rigor of the special budgets; Special expenditure links, all relevant departments should strictly implement the examination and approval process, the content of the strict checks, at the same time through special