基于全面预算管理的高校资源优化配置机制设计研究

将高校资源分配过程划分为宏观、中观及微观等三个层面的分配。以政府、社会资源作为外部环境因素,将学校下属单位和部门资源配置作为学校整体资源配置的重要方面,从学校的角度对高校资源中的财力资源和物力资源(特别是财力资源)中观及微观层面的配置问题进行研究。提出了科学发展观下的高校资源优化配置指导思想、基本原则和需处理好的若干重大关系,对高校资源优化配置中的机制进行了设计,并提出了优化配置的具体方式———全面预算管理,以及相应的保障措施。

A Study on the Mechanism Design of Optimizing the Allocation of HEIs' Resources Based on Total Budget Management

The allocation process of HEIs'(Higher Education Institutes) resources is divided into macro-,mid-and micro-level.Regarding the government's resources and the social resources as the external environment factors,and taking the allocation of the resources of school subordinate units and departments for the important aspect of the allocation of the whole resources,it is studied that the allocation the financial and material resources,especially the financial resources,of HEIs' resources at mid-and micro-level...