| 高校“小金库”问题探析 |
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| 引用本文： | 潘宇红.高校“小金库”问题探析[J].科教文汇,2012(25):187-188. |
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| 作者姓名： | 潘宇红 |
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| 作者单位： | 华南师范大学财务处 广东·广州 510631 |
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| 摘 要： | 随着高校办学经费来源从单一的财政拨款到多渠道筹资的转变,在部分不严格执行财务管理制度的高校滋生＂小金库＂现象,不仅扰乱学校正常的管理秩序,而且削弱学校持续发展的后劲,应采取多种措施减少甚至根除高校＂小金库＂。
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| 关 键 词： | 高校 小金库现状 成因和危害 防范措施 |
An Inquiry into the Issue of "Little Coffer" |
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| Authors: | Pan Yuhong |
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| Institution: | Pan Yuhong Financial Division of South China Normal University,510631,Guangzhou,Guangdong,China |
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| Abstract: | Along with the change of higher education funding sources from a single financial allocations to the multi-channel financing,some colleges which do not strictly enforce financial management system,breed ＂little coffer＂ phenomenon,which not only disturbs normal school management order,but also weakens school sustainable development,so some measures should be taken to reduce or even eliminate college ＂little coffer＂. |
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| Keywords: | college the current situation of little coffer causes and dangers prevention measure |
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