教育经费内部监管的存在问题与改进途径

近年来,虽然国家对教育经费投入有了大幅增加,但是我国的人均教育经费仍然偏少,教育经费不合理使用和浪费的现象比较普遍,主要原因之一是监管不到位.立足教育经费内部监管的角度,从组织领导、人员配备、监管制度建设、监管程序方法和内容、监管结果利用、监管效果评价等方面就加强教育经费内部监管进行了探索.

Problems and Countermeasures of Internal Supervision of Education Funds

Although there is a dramatic increase in the state education funding, yet per capital educational fund is still on the small side in China. The unproper use and waste of educational funds,which is mainly resulted from a lack of supervision,are very common. Focused on an internal supe the paper explores the measures to strengthen the internal supervision from the rvision of educational funds, perspectives and leadership, staffing, institutional building, the procedures, methods and content application of supervision results, and the appraisal of supervision effects.