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伴随着财政拨款体制的改革,近些年高校拨款中专项拨款的比重越来越大。按照目前的财政专项使用和管理规定,当年的财政资金总支出进度必须达到95%,财政专项的最长使用年限为2年。为了完成支出任务,财政部门和教育主管部门从年初到年尾都在催促高校加快财政专项支出进度。而由于各种复杂的内外部原因,高校却往往无法按时完成支出进度。本文将从实际工作中的所见所闻出发,分析影响高校专项支出进度的深层次原因,提出一些从根本上加快高校财政专项支出进度的建议和想法,以供高校财务同行和相关政府部门参考。
With the reform of the fiscal appropriation system, the proportion of special appropriations in colleges and universities has been increasing in recent years. In accordance with the current special provisions for the use and management of finance, the total expenditure of fiscal funds for the current year must reach 95%, and the longest useful life of special financial items is 2 years. In order to complete the expenditure task, the finance department and the education department from the beginning of the year to the end of the year are all urging the colleges and universities to speed up the progress of the special financial expenditure. Due to various complicated internal and external reasons, colleges and universities often can not complete the expenditure schedule on time. Based on what we saw in the actual work, this article analyzes the deep-seated reasons that affect the progress of special expenditures in colleges and universities and puts forward some suggestions and ideas to fundamentally speed up the progress of financial expenditures in colleges and universities for the reference of financial counterparts and relevant government departments .