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随着我国高等教育规模不断扩大,高职院校教育经费有效配置的问题日益突出,如何优化高职院校教育经费投入结构尤为重要。在高职院校筹集的各种教育经费配置转化为具体经费支出过程中,面临着教育经费各项支出的协调问题。这些问题又集中体现为经费预算配置决策过程中的教学与科研、效率与公平、行政与学术等方面的问题。为此,高职院校应该完善内部财务治理,构建科学的内部财务决策机制,加强财务信息报告披露,优化高职院校教育经费配置。
As the scale of higher education in our country keeps expanding, the problem of efficiently allocating educational funds in higher vocational colleges becomes increasingly prominent. How to optimize the structure of investment in higher vocational education is of particular importance. In the process of allocating all kinds of education funds raised in higher vocational colleges to specific funds and expenditures, it is faced with the coordination of all expenditures on education funds. These problems are also embodied in the funding budget allocation process of teaching and research, efficiency and fairness, administrative and academic aspects. To this end, higher vocational colleges should improve internal financial governance, build a scientific internal financial decision-making mechanism, strengthen the disclosure of financial information reports and optimize the allocation of educational funds in higher vocational colleges.