基于共同治理的高校财权预算管理制度设计

The University Financial Rights Budget Management Based on Co-governance

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。

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.