摘要
在"双高计划"建设背景下,高职院校的"双高"经费管理面临着一系列问题."双高"经费预算管理不完善,经费使用效益低,信息化程度低和内部控制不健全等问题普遍存在.针对这些问题,需要采取一系列对策,如建立全员参与的预算管理体系、健全内部控制体系并保证其顺利运行、构筑先进的经费信息化管理系统平台等,以促进高职院校顺利完成"双高"建设任务.
Abstract
In the background of"double-high level construction",fund management in higher vocational colleges faces a series of problems,such as imperfect budget management,low efficiency in the use,low level of informatization,imperfect internal controls,etc.In response to these problems,a series of countermeasures need to be taken,such as establishing a budget management system with full participation,improving the internal control system and ensuring its smooth operation,building an advanced fund information man-agement system platform,etc.,to promote higher vocational colleges to complete the task of"double-high level construction".
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