中美高等学校预算管理比较研究

A Comparative Study on Budget Management of Colleges and Universities in China and America

高等学校财务预算管理是否科学、合理直接关系到学校各项事业能否顺利实施和发展。从预算管理的机构设置、编制程序、优先领域、编制方法、预算调整和预算效果等6个方面对中美高等学校的做法进行了比较,提出了通过借鉴美国高等学校预算管理经验,提高中国高等学校预算管理水平的几点启示:健全高等学校预算管理的组织体系;增加高等学校预算编制的合理性和透明度;强化高等学校预算控制的严肃性;增强高等学校预算执行的绩效评价。

Whether financial budget management in colleges and universities is scientific and reasonable or not is directly related to the development of every school.This paper makes a comparision between Chinese and American colleges and universities from the following six aspects：establishment of the institutions,establishment progamming,priority field,methods,budget adjustment and budget effect and puts forward several suggestions on how to learn the experiences of budget management from American colleges and universities and improve the budget management of Chinese couterparts,which includes perfecting the organizational system of college budget management,increasing the rationality and transparency in budget,strenthening the seriousness of budget control and enhancing the performance evaluation in colleges＇ budget.