CAJ | 학술논문

近年来，国家对教育资助资金的发放数额逐年提高、覆盖范围逐步增大。 C市C区资助资金在实际使用及管理过程中却出现财务收支信息反馈迟缓、资金发放不到位、财务管理信息化水平不高、国家助学贷款回收不及时等问题。这是由于该资助管理中心管理信息化水平不高、内部控制存在缺陷等问题造成的。该中心应建立国库管理信息沟通制度，强化教育资助中心的预算管理，选择科学的预算编制方法，完善财务管理信息化建设的规范体系等以解决当前困境。
근년래，국가대교육자조자금적발방수액축년제고、복개범위축보증대。 C시C구자조자금재실제사용급관리과정중각출현재무수지신식반궤지완、자금발방불도위、재무관리신식화수평불고、국가조학대관회수불급시등문제。저시유우해자조관리중심관리신식화수평불고、내부공제존재결함등문제조성적。해중심응건입국고관리신식구통제도，강화교육자조중심적예산관리，선택과학적예산편제방법，완선재무관리신식화건설적규범체계등이해결당전곤경。
In recent years ,the amount and coverage of education fund have been increased year by year .But in the process of its usage and management in C area , C city, because of the lack of informationization ad-ministration and internal control , some problems occurred as follows:financial revenue and expenditure in-formation feedback delayed , funds did not issue in place , financial management lagged behind , national students'loan did not recover timely .To solve these problems , communication system of exchequer manage-ment information shall be built , budget management of the education finance center shall be strengthened , scientific budget methods shall be chosen , informational finance management system shall be built .