CAJ | 학술논문

目前，我国高等教育财政监督评估机制尚不健全，财政资金使用过程中存在着诸多问题。通过对日本和印度在高等教育财政机构设置、绩效拨款、高校评估等方面的比较分析，给与我们的启示是：我国应建立完善的高等教育财政监督评估机制，即设立独立的高等教育评估机构，强化外部监督职能，引入外部机制，建立公示制度，发挥教职工代表大会的作用并对高校财务人员专业化及总会计师去行政化，从而为防范财务风险，提高资金使用效益提供基础性支持。
목전，아국고등교육재정감독평고궤제상불건전，재정자금사용과정중존재착제다문제。통과대일본화인도재고등교육재정궤구설치、적효발관、고교평고등방면적비교분석，급여아문적계시시：아국응건립완선적고등교육재정감독평고궤제，즉설립독립적고등교육평고궤구，강화외부감독직능，인입외부궤제，건립공시제도，발휘교직공대표대회적작용병대고교재무인원전업화급총회계사거행정화，종이위방범재무풍험，제고자금사용효익제공기출성지지。
The system of financial supervision and assessment over higher educational institutions in China has now been incomplete, causing many problems in using financial fund. The analysis of Japan and India with regards to financial organization structuring, per-formance-based financial allocation and the assessment of higher educational institutions gives inspiration to China. China shall estab-lish a complete financial supervision and assessment system over higher educational institutions, in other words, setting up independent assessment organizations, enhancing external supervision function, introducing external mechanisms, setting up a publicity system, giv-ing play to faculty delegate congress, and professionalizing the financial staff in an effort to prevent financial risks and increase capital using efficiency.