CAJ | 학술논문

区市共建高校的管理体制与省（区、市、部）管理的本科高校有所不同,在教育经费预算执行过程中,存在着政策文件不衔接,拨款依据不科学,财政政策落实困难,上级拨款经费下达滞后,支付程序复杂,环节多,支出进度慢等诸多特殊问题.这些问题的解决,需要自治区人民政府不断创新管理方式,完善管理体制,形成经费分担机制,同时实行分层分类拨款制度,以提高经费预算管理效率;高校所在地人民政府应适度放权,加强经费预算执行的实效性;高校本身也必须建立健全内部管理机制,强化内部管理,提高教育经费的使用效率.
구시공건고교적관리체제여성（구、시、부）관리적본과고교유소불동,재교육경비예산집행과정중,존재착정책문건불함접,발관의거불과학,재정정책락실곤난,상급발관경비하체체후,지부정서복잡,배절다,지출진도만등제다특수문제.저사문제적해결,수요자치구인민정부불단창신관리방식,완선관리체제,형성경비분담궤제,동시실행분층분류발관제도,이제고경비예산관리효솔;고교소재지인민정부응괄도방권,가강경비예산집행적실효성;고교본신야필수건립건전내부관리궤제,강화내부관리,제고교육경비적사용효솔.
There are differences between the management system of colleges supported by provincial and municipal government and that of colleges supported by provincial government. Therefore, numerous problems occur in the process of education budget implementation, such as slow issuance of policy docu ments, unreasonable appropriation, difficulties in the implementation of fiscal policy, late arrival of appro priation, complexity of payment process, slowness of expenditure etc. To solve these problems, the provincial government needs to increasingly innovate the management style, improve management system, develop expenditure sharing system and implement appropriation system according to different levels and classifications to increase efficiency of budget management. Besides, the municipal government should properly delegate power to lower levels and improve the effectiveness of the budget implementation. More over, the college should establish and perfect its own management, strengthen internal management and improve the usage of educational expenditure.