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暂付款的有效管理是保障学校资金安全、促进学校经济健康有序发展的必要条件。对于高校暂付款项的敏感性动机分析有助于从根本上寻查未及时结账的原因,追本溯源,制定相应的政策,合理控制暂付款项规模。文章分析了高校暂付款项的各类敏感性动机并利用随机化回答技术,对周转性动机这一属性特征的敏感性问题进行了抽样调查,并探讨了应采取的有效措施。
The effective management of temporary payment is necessary to ensure the safety of school funds and to promote the healthy and orderly development of the school economy. The sensitivity motivation analysis of the provisional payment of colleges and universities helps to find out the reasons for the failure to settle the bills in time, trace the origin, formulate the corresponding policies and control the amount of the provisional payment reasonably. This paper analyzes all kinds of sensitive motives of provisional payment in colleges and universities and makes use of the randomized answering technique to conduct a sample survey on the sensitivity of the property motivation of the motivation of motivation and discusses the effective measures to be taken.