完善高校财务管理体制的思考

2012年国家财政性教育经费占GDP比例达到4.28%，这些经费中对普通高等学校的比例达到22%，如此庞大的资金总量给高校财务管理带来了巨大挑战。同时，随着公众对教育经费关注度的不断提高，高校资金大量结余、“三公”经费过高、科研经费违规使用等问题也逐渐凸显。问题具有普遍性，问题的原因在于权力缺乏制约，因此应从根本入手，加强财权的约束，建立有学术监督的高校财务管理体制，保证国家教育经费投入的合理使用。为实现这一管理体制，应当建立专门的学术机构，从加强法制建设和队伍建设等方面赋予其监督职能；应当从预算宏观调控、预算更改、预算执行和决算等方面加强对财权分配和使用的监督。

Research on Improvement of University Financial Management System

Financial education fund is 4.28% of GDP in 2012, and there is 22% to universities in the fund. The massive amounts of money bring challenge to financial management. As people put focus on education fund, many problems appear, such as surplus found, high cost in entertainment, public cars and abroad, using research funds illegally. The problem exist generally and there is no constraint to the power, so we should restrain the financial power, build the financial management system with supervision of academic, make sure that the financial education fund be used legally and reasonably. To get the goal, a special academic institute should be built, and be given regulations, people resource and supervision power. The financial distribution and using power should be supervised at budget macro-control, budget alteration, budget carrying out and final accounts.