四川师范大学学报：社会科学版
四川師範大學學報：社會科學版
사천사범대학학보：사회과학판
Journal of Sichuan Normal University(Social Science Edition)
2014年
3期
100~106
,共null页
高等学校 经费监管 监管协同 保障措施
高等學校 經費鑑管 鑑管協同 保障措施
고등학교 경비감관 감관협동 보장조시
colleges and universities; funds supervision; supervision synergism; safeguard measures
我国高等教育的快速发展，为高校带来了发展的机遇，同时也带来了诸多挑战。在国家经费投入不断增加、高校经费来源渠道多元化的背景下，高校经费供需矛盾日益突出，如何加强经费监管、规范经费使用、提高经费使用效益，是高校面临的重大现实问题。文章分析高校经费监管存在的问题，构建高校经费监管的基本框架，为高校加强经费监管体系建设提供理论指导和参考。
我國高等教育的快速髮展，為高校帶來瞭髮展的機遇，同時也帶來瞭諸多挑戰。在國傢經費投入不斷增加、高校經費來源渠道多元化的揹景下，高校經費供需矛盾日益突齣，如何加彊經費鑑管、規範經費使用、提高經費使用效益，是高校麵臨的重大現實問題。文章分析高校經費鑑管存在的問題，構建高校經費鑑管的基本框架，為高校加彊經費鑑管體繫建設提供理論指導和參攷。
아국고등교육적쾌속발전，위고교대래료발전적궤우，동시야대래료제다도전。재국가경비투입불단증가、고교경비래원거도다원화적배경하，고교경비공수모순일익돌출，여하가강경비감관、규범경비사용、제고경비사용효익，시고교면림적중대현실문제。문장분석고교경비감관존재적문제，구건고교경비감관적기본광가，위고교가강경비감관체계건설제공이론지도화삼고。
The fast development of the higher education in China provides with both opportunities and challenges. With the increasing investment of national funds and multiple sources of college funds, the gap between the supply and demand of college funds stands out. Therefore, it is significant for the colleges to facilitate the supervision and management of the use of fund, to standardize financial practice, and to ensure efficient use of funds. With the analysis of the fund supervision in colleges and universities, this paper puts forward a basic framework for fund supervision in colleges and universities, and aims to provide a theoretical basis and practical guidance for the construction of the fund supervision system in colleges and universities.
