美国公立研究型大学经费监管机制研究——基于美国密西根大学的案例分析  

Research on the Financial Supervision Mechanism of Public Research Universities in the United States——Case analysis based on the University of Michigan

作　　者：胡勇军[1] 赵文华[1] 

机构地区：[1]上海交通大学高等教育研究院,博士生上海200240

出　　处：《中国高教研究》2015年第10期49-53,共5页China Higher Education Research

基　　金：上海交通大学廉政与治理研究中心2015年立项课题"中美研究型大学科研经费监管机制的比较研究--以上海交通大学和密西根大学为例"的研究成果

摘　　要：密西根大学财务决策实行"外行领导"与"内行负责"相结合的体制;财务运行实行"集中管理"与"分级负责"相结合的模式;监督方式实行"内部监督"与"外部公开"相结合的机制。启此,我国研究型大学应增加经费决策的公信力和效率,在财权下放院系的同时更要注重规章制度的配套,在财务信息公开大势所趋的情况下尽快完善内部监督机制。The financial supervision mechanism of the University of Michigan is a combination of ＂lay leadership＂ and ＂experts responsible for＂ on its financial decision-making system; a combination of ＂centralized management＂ and ＂levels of responsibility＂ on its financial operation mode; and a combination of ＂internal oversight＂ and ＂external public＂ on its monitoring mechanism. Chinese research universities should increase the credibility and efficiency on financial decisions; pay attention to the rules and regulations supporting as delegating the financial power to faculties; improve the internal supervision mechanisms as soon as possible under the condition of a general trend of financial information disclosure.

关 键 词：公立大学 经费监管 财务决策 财务监督 

分 类 号：G649.712[文化科学—高等教育学]