文献类型：期刊文献

中文题名：浅析民办高校实验室建设政府专项资金的内部控制

英文题名：Internal Control of the Government Special Funds for the Laboratory Development in Private Colleges

作者：张爱民[1];赵琳[1]

机构：[1]华东理工大学商学院,上海200237

年份：2015

卷号：34

期号：10

起止页码：230

中文期刊名：实验室研究与探索

外文期刊名：Research and Exploration In Laboratory

收录：CSTPCD;;北大核心:【北大核心2014】；

基金：上海市教育评估院2014年度教育评估科学研究项目(沪教评-201406)

语种：中文

中文关键词：民办高校;实验室建设;专项资金;内部控制

外文关键词：private colleges; laboratory development; special funds; internal control

摘要：近年来,民办高校实验室建设是政府对民办高校财政专项资金扶持的重点领域之一。各地政府财政逐渐加大了对公益性民办高校的扶持力度,如上海市自2005年建立了"民办教育发展专项资金"。随着政府投入的增加,也对资金管理提出了新要求。民办高校在管理实验室建设政府专项资金的过程中,建立健全内部控制制度,是履行政府专项资金管理职责的有效手段。本文在分析民办高校实验室建设专项资金管理特征的基础上,提出了民办高校实验室建设专项资金内部控制流程,可以作为民办高校建立内部管理制度的参考。
In recent years,local governments gradually increased the finance support for public welfare（ nonprofit）private colleges. Since 2005,Shanghai has established ＂ the Special funds for developing private education ＂. The development of laboratory is one of the key fields that government finance special funds are to support private colleges.The increasing government funding also puts forward new requirements for private colleges. Private colleges must set up a sound system of internal control for managing government special funds of the development of laboratory. The system of internal control is an effective means for managing the government special fund. Based on the analysis of features of the laboratory development and special funds management in non-governmental colleges,this paper puts forward internal control processes of using special funds of the laboratory development in the private colleges and it might be as a reference for private colleges to establish internal management system.