高校推行战略导向的全面预算管理体系初探——以YL大学为例

当前,＂收支平衡观＂主导着高校的预算管理模式,而这一模式却存在目标不明确、编制不科学、执行不力、评价体系不健全、机构设置不合理等诸多问题。通过对Y L大学预算管理现状的分析,从高校发展战略出发,提出一种融合学校发展目标、资源配置、业绩评价、激励约束四位一体的现代预算管理体制构想,合理分配人力、物力、财力等资源于教学、管理、科研各个环节,以期使预算执行与战略规划有机结合,从而提高资金使用效率。

Analysis on the Comprehensive Strategy-Oriented Budget Management System in Universities——Taking YL University as an Example

Though the fiscal balance-oriented budget management system is prevalent in universities,there found many of its weaknesses,for example,indefinite objectives,unscientific budget,incomplete implementation and deficient evaluation system and unreasonable organization. After analyzing budget management in YL University,this paper provides a modern strategy-oriented budget management system based on the university development goal,resource distribution,performance evaluation,incentive and restrictive mechanism to reasonably distribute manpower,materials,resources in teaching,research,and administration. This system incorporates budget execution and strategy planning,thereby improving the capital usage efficiency.