“学院办大学”背景下校内财力资源配置研究  

Study on the Financial Resources Allocation in Universities against the Background of“Colleges Run the University”

作　　者：姜佩剑 施伟 JIANG Pei-jiang;SHI Wei(Nantong University,Nantong 226019,China;School of Economics and Management,Nantong University,Nantong 226019,China)

机构地区：[1]南通大学,江苏南通226019 [2]南通大学经济与管理学院,江苏南通226019

出　　处：《南通大学学报（社会科学版）》2020年第6期99-107,共9页Journal of Nantong University:Social Sciences Edition

基　　金：江苏高校哲学社会科学研究重点项目“以绩效为导向的高等学校资源配置模式与方法研究”(2018SJZDI209)。

摘　　要：国家“双一流”建设战略为地方高校发展提供了历史性机遇和挑战。地方高校进行“学院办大学”的改革是对校院两级责权利的重新调整与分配,以实现权责利相统一。财权下放是“三权”下放的基础和前提,亦是改革重点和难点,财力资源的分配必须与学校发展战略、战略目标、学院绩效相结合。本文针对地方高校现状,以“学院办大学”改革为背景,就校内财力资源配置问题进行分析和研究,提出基于平衡计分法与全面预算管理的校内财力资源配置模式,设计了具有应用价值的实施方案。The national“double first-rate”construction strategy provides historic opportunities and challenges for the local university development.The“colleges run the university”reform in local universities is to readjust and distribute the responsibilities and rights of the two levels of colleges and universities,so as to realize the unity of rights,responsibilities and interests.The decentralization of financial power is not only the basis and premise of the“three powers”decentralization,but also the reform focus and difficulty.The financial resource allocation must be combined with the college development strategy,strategic objectives and performance.In view of the current situation of local universities,this study analyzes the financial resources allocation in the colleges against the background of the reform of“colleges run the university”,and puts forward the allocation mode of financial resources in the colleges based on the Balanced Scorecard Method and Comprehensive Budget Management,and designs the implementation scheme with application value.

关 键 词：平衡计分法 全面预算管理 高校 资源配置 

分 类 号：G647.5[文化科学—高等教育学]