高等教育研究
高等教育研究
고등교육연구
Journal of Higher Education
2012年
11期
32~34
,共null页
共同治理 高校财权 教授会 财权预算管理
共同治理 高校財權 教授會 財權預算管理
공동치리 고교재권 교수회 재권예산관리
co-governance; the university financial rights; professors＇ association; financial rights budget management
目前我国高校财权预算管理在预算管理的决策制度、财政协调配置等方面存在不少缺陷，已严重影响了高校的发展。加强高校财政预算管理，应从整合高校会计与财务制度，充分发挥教授会和教职工代表大会的作用，建立财权一致的配置分类体系，优化学术服务与行政服务之间的费用比重等方面来实现。
目前我國高校財權預算管理在預算管理的決策製度、財政協調配置等方麵存在不少缺陷，已嚴重影響瞭高校的髮展。加彊高校財政預算管理，應從整閤高校會計與財務製度，充分髮揮教授會和教職工代錶大會的作用，建立財權一緻的配置分類體繫，優化學術服務與行政服務之間的費用比重等方麵來實現。
목전아국고교재권예산관리재예산관리적결책제도、재정협조배치등방면존재불소결함，이엄중영향료고교적발전。가강고교재정예산관리，응종정합고교회계여재무제도，충분발휘교수회화교직공대표대회적작용，건립재권일치적배치분류체계，우화학술복무여행정복무지간적비용비중등방면래실현。
There were some defects in the university financial rights budget management, such as decision-making system and financial coordinate system, which had seriously undermined the university development. To strengthen the university financial budget management, it should integrate the accounting system with the financial system, play the role of the professors＇ association and the teachers＇ representatives conference fully, establish the configuration and classification system with the consistency of financial rights, and optimize the expense ratio between the academy service and the administrative service.
