高校公用经费预算分配优化措施研究
Research on Improvement Measures of Colleges and Universities Operating Funds Allocation Mechanism

高校公用经费是指高校为保证教学、科研、学生管理等工作正常开展而开支的日常运转经费，是高校经费的重要组成部分，主要通过财政拨款或收取学费、住宿费等来源获得。高校在预算管理中往往需要将收到的公用经费预算向二级部门进行分配。然而在分配过程中，由于缺乏标准和机制，分配矛盾突出。本文通过分析公用经费预算分配中存在的问题，提出优化措施。第一、加大直接向教学部门分配预算的比重，有效利用绩效导向预算分配机制。第二、优化项目设置，提高历史项目数据的可参考性。第三、加强合同管理，理顺合同签订与预算审核流程。
The operating funds of colleges and universities, mainly provided by government financial funding or student fees, is the guarantee of their normal teaching activities, scientific research, and other work. Colleges and universities usually need to allocate the received money to the secondary departments and let the secondary departments decide how to use it. However, lacking of standards and mechanisms, it is very hard for the allocation. This paper analyzes the problems existing in the allocation of operating funds budget and puts forward improvement measures. First, increase the budget of teaching departments to make better use of performance-oriented budget allocation mechanism. Second, optimize project settings to enhance the reference value of historical projects data. Thirdly, improve contract management and clarify the process of signing contracts and budget allocating.