摘要
作为财政拨款的事业单位,高校应当及时转变观念、适应财政体制改革。目前,财政在逐渐加大对高校资金投入的同时,加大了对专项资金的投入比例,高校应及时建立科学的专项资金管理体制,强化专项资金的管理。
As an educational undertaking with financial appropriate funds, a university should transform the conception promptly to adapt to the reform in financial system. At present, along with a gradual growth in the input of university, special funds, the financial department has simuhaneouly increased the input proportion of university special funds. Universities should establish promptly a scientific system for financial special fund management in order to strengthen the management of special funds.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2007年第6期63-66,共4页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
财政专项资金
专款专用
绩效考评
financial special fund
special fund for designated purpose
performance evaluation
