摘要
近年来,高职院校的专项资金不断增多,占高职院校收入来源的比重也越来越大,但其使用绩效与设置初衷尚存在一定差距。因此,提高高职院校专项资金使用绩效迫在眉睫。可以通过设立使用绩效管理领导小组,加强预算管理,做好项目任务书填制工作,健全财务制度,加强日常核算管理,建立目标责任制及监控跟踪机制,加强内部审计,建立校内评价指标体系等措施,努力提高专项资金使用绩效。
In recent years, the special funds of higher vocational colleges have been increasing, and the proportion of income sources of higher vocational colleges has also increased. However, there is still a certain gap between the performance and the original intention of setting up. Therefore, it is extremely urgent to improve the performance of special funds in higher vocational colleges. Through the establishment of the use of performance management leadership team, strengthen budget management, fill in the project task book filling, improve the financial system, strengthen daily accounting management, establish a target responsibility system and monitoring and tracking mechanism, strengthen internal audit, establish a school evaluation index system, etc. Measures to improve the performance of special funds.
作者
毛素萍
Mao Suping(Department of Finance, Jiangsu Vocational College of Economics and Trade, Nanjing, Jiangsu 211168, China)
出处
《江苏商论》
2019年第8期89-91,共3页
Jiangsu Commercial Forum
基金
中国商业会计学会、江苏省商业会计学会研究课题2019年重点课题的阶段性成果
关键词
高职院校
专项资金
绩效管理
higher vocational colleges
special funds
performance management
