CAJ | 학술논문

实施专项经费绩效管理，是解决财政资金使用效益和效率问题的改革举措，如何管好用好教育专项资金，是高校财务工作者深入思考的问题，本文以F高校正在实施的“国培计划”专项经费为例，从实践角度分析项目编制、项目执行、项目考核、项目监督存在的问题，并提出增强预算编制水平、加大预算执行力度、完善评价指标、强化项目结果公开和监督等对策建议。
실시전항경비적효관리，시해결재정자금사용효익화효솔문제적개혁거조，여하관호용호교육전항자금，시고교재무공작자심입사고적문제，본문이F고교정재실시적“국배계화”전항경비위례，종실천각도분석항목편제、항목집행、항목고핵、항목감독존재적문제，병제출증강예산편제수평、가대예산집행력도、완선평개지표、강화항목결과공개화감독등대책건의。
To carry out achievements management is the effective reform way to solve the problem of the benefit and efficiency of financial fund. So it is the question that educational financial workers should think deeply on how to make the full usage of the special funds. The paper takes F college’s national training program as the example, analyzing the planning , the execution , the examination and the supervision of the item and putting forward the suggestions on how to strengthen the planning level, enlarge the execution, perfect the evaluation index and strengthen the result opening.