基于共同治理的高校财权预算管理制度设计  

The University Financial Rights Budget Management Based on Co-governance

作　　者：徐莉萍[1] 濮嫏嬛 杜晓敬[2] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082 [2]中国矿业大学银川学院管理与经济系,宁夏银川750011

出　　处：《高等教育研究》2012年第11期32-34,共3页Journal of Higher Education

基　　金：全国教育科学"十一五"规划一般项目(BIA100075);国家自然科学基金资助项目(71073051);教育部新世纪人才支持计划(NCEI-11-0133)

摘　　要：目前我国高校财权预算管理在预算管理的决策制度、财政协调配置等方面存在不少缺陷,已严重影响了高校的发展。加强高校财政预算管理,应从整合高校会计与财务制度,充分发挥教授会和教职工代表大会的作用,建立财权一致的配置分类体系,优化学术服务与行政服务之间的费用比重等方面来实现。There were some defects in the university financial rights budget management, such as decision-making system and financial coordinate system, which had seriously undermined the university development. To strengthen the university financial budget management, it should integrate the accounting system with the financial system, play the role of the professors＇ association and the teachers＇ representatives conference fully, establish the configuration and classification system with the consistency of financial rights, and optimize the expense ratio between the academy service and the administrative service.

关 键 词：共同治理 高校财权 教授会 财权预算管理 

分 类 号：G647[文化科学—高等教育学]