陈宜高 黄照权

    [摘要] 随着科技的发展，社会的进步，科教兴国是当前的重要任务。地方医学类院校应当积极响应国家号召积极发展一流学科建设。高校办学质量的好坏可以通过教育经费的使用来衡量。提高教育经费的使用效益，优先保障本科教育经费的投入，探索适合地方医学院校本科特点的财务管理模式并建立长效保障机制势在必行。本文以地方医学院校为研究对象，根据地方医学院校的现状，从健全生均拨款制度、测算生均成本、制订合理收费政策、加强财务内控体系管理的建设等方面进行探究，发现存在的问题，针对问题提出可行性建议。

    [关健词] 教育经费;优先保障;本科教育;管理

    [中图分类号] R197 ? ? ? ? ?[文献标识码] A ? ? ? ? ?[文章编号] 1673-7210(2020)06(a)-0062-04

    [Abstract] With the development of science and technology and the progress of society， it is an important task to invigorate the country through science and education. Local medical colleges and universities should actively respond to the call of the state to actively develop first-class discipline construction. The quality of running a university can be measured by the use of educational funds. It is imperative to improve the use efficiency of education funds， give priority to the investment of undergraduate education funds， explore the financial management mode suitable for the characteristics of local medical colleges and establish a long-term guarantee mechanism. Based on the current situation of local medical colleges and universities ......