高校预算管理改革的必要性、借鉴与启示

The Necessity and Lessons of the Budget Reform in College

近年来随着财政改革和高等教育改革的深入开展,高等学校预算管理暴露许多问题。美国、澳大利亚等西方国家高校预算管理比较先进和完善,对我国具有较强的借鉴意义。建议我国高等学校健全预算管理机构,实行预算编制、执行、监督相互分离又相互制衡的运行机制;推行全面预算,完善预算管理制度,建立专家论证制度、公示制度、"三上三下"制度、滚动预算制度、奖惩制度、预算绩效评价制度等。

In recent years, with the finance reform and higher education reform carried out deeply, some problems on budget management in colleges began to appears. In order to adapt to the new situation and enhance the capability in fund-providing, we must reform budget management in colleges. We can learn a lot about budget management in colleges from those in America and Australia. Overall budget should be carried out in colleges in China. The organization of budget management in college should be strengthened, and the new budget management system which realizes a separation of the preparation, the implementation and supervision of the budget should be established. The budget management system should be perfected, including experts demonstration system, exhibition of public system,＂three-up and three-down＂system, rolling budget system, rewards and penalties system, budget performance evaluation system and etc.