论高校预算的政治视角

Political elements in the budgeting of colleges and universities

预算在本质上是政治性的,但所有研究高校预算的文献都是从财务学和会计学角度阐述的,这势必影响研究高校预算的深度。高校预算过程中存在预算权力的争夺、预算的政治色彩和预算的政治权术等不良表现。分析高校预算的不良表现,不是否定其政治性,而且要确立正确的政治措施:德治、法治与民主化。

Budgeting is essentially political,but all literature about budgeting of colleges and universities is based on finance and accounting.An analysis of the political elements in the budgeting of colleges and universities,such as power struggle,political influence and political trickery is not to deny its political nature,but to call for the moral rule,rule by law,and democracy.