预算管理视角下的高校教学经费博弈问题研究  

Research on the Game of College Teaching Funds Under the Perspective of Budget Management

作　　者：朱丽丽[1] 陈萍[1] 杜永红[2] 

机构地区：[1]西北民族大学管理学院,甘肃兰州730030 [2]西北民族大学财务处,甘肃兰州730030

出　　处：《重庆文理学院学报（社会科学版）》2016年第1期115-119,共5页Journal of Chongqing University of Arts and Sciences（Social Sciences Edition)

基　　金：西北民族大学中央高校专项资金资助研究生项目"我国高校内部控制中的博弈问题研究"(项目号:Yxm2014027);西北民族大学教改项目"西北民族大学教学经费内部控制制度及财务绩效评价研究"的阶段性成果

摘　　要：目前高校内部各学院教学经费使用与学校预算资金管理要求之间存在一定的矛盾和冲突。因而,将高校内部下设的学院分为两类,运用演化博弈理论构建了教学经费博弈模型,在分析其博弈策略选择特点的基础上,提出了对教学资金支出实施动态化监督、制定及时的违规处理办法、重视教学经费管理分权与放权等建议。Currently there are some conflicts and contradictions between the university teaching funds using and the requirement of capital budget management. As a result, the schools and departments in the university are divided into two types, using the evolution game theory to construct the teaching funds game model. Based on the analysis of characteristics of choosing game theo- ry, some suggestions are put forward, such as the dynamic supervising of the teaching funds expenditure, the setting of timely penalties methods for the violation, attention to the separation and delegation of teaching funds management power and so on.

关 键 词：预算管理 教学经费 演化博弈 高等院校 

分 类 号：G475[文化科学—教育学]