摘要
高职院校实行政府采购,既能节约资金、提高效益,又能保证程序规范,可预防腐败。但是,高职院校的政府采购存在项目预算编制滞后、预算编制与采购计划脱节、会计核算体系混乱、经费使用监督管理缺失等问题。建议通过重视政府采购预算编制、健全政府采购会计核算体系、规范政府采购项目立项工作、加强政府采购监管机制来解决上述问题。
The implementation of government procurement in higher vocational colleges is not oand improve efficiency,but also to ensure the program specification and prevent corruption. Hsituation of government procurement management in higher vocational colleges is not optimistic ： the budgeting of government procurement projects is lagging behind; the government budgeting and procurement plan are out of line ; the accounting system of government procurement is chaotic ; the use of government procurement funds is lack ofsupervision and management. This paper proposes to solve these problems by paying attention to the government procurement budget,perfecting the accounting system of government procurement, standardizing the project work of government procurement and strengthening the procurement supervision mechanism of government.
出处
《江苏经贸职业技术学院学报》
2017年第2期41-43,共3页
Journal of Jiangsu Institute of Commerce
基金
2013年度江苏省教育厅高校哲学社会科学专题研究项目"江苏省加强高职院校经费监管研究"(2013SJA630002)
关键词
高职院校
政府采购
经费管理
higher vocational colleges
government procurement
fund management
