推动高等教育内涵式发展——基于高校项目支出预算管理的思考与建议

Promoting the Connotative Development of Higher Education——On the Budget Management of University Project Expenditure

高校预算管理水平的全面提升,既是高等教育事业内涵发展的重要保障,也是深化财税体制改革和改进预算管理制度的内在要求,更是高等教育治理体系能力建设的应有之义和关键抓手。项目支出是高校实现优质特色内涵发展的重要支撑,但相应的预算管理存在因财事匹配不够而执行效率低且难以有效改进的困境。在兼具理性、自然、开放系统组织特征的高校组织内部,参与预算的行政职能和学术研究两种部门与生俱来的特性和趋利避害的行为冲突是深层次原因,也表现在各有利弊的两种预算工作模式当中。整体提升高校预算管理水平,推动内涵式发展,要系统强化对高校预算科学合理性的认识,全面提升预算管理部门的服务意识与能力,建立院系所财务管理成本中心与责任体系,常态化建设项目库和进行绩效管理的区别化实施。

The comprehensive improvement of the budget management level of colleges and universities is not only an important guarantee for the development of the connotation of higher education,but also an inherent requirement for deepening the reform of the fiscal and taxation system and improving the budget management system,what’s more,it is also the proper meaning and key grasper of the capacity-building of the higher education governance system.Project expenditure is an important support for colleges and universities to realize the development of high-quality characteristic connotation,but the corresponding budget management has the dilemma of low efficiency and difficulty in effective improvement due to insufficient financial matching.In the organization of colleges and universities with rational,natural and open system characteristics,the conflict between the administrative functions of participating in budget and the behavior of the two departments involved in budget and the behavior of profit-seeking and avoiding harm are deep-seated reasons,and are also reflected in the two budget work modes with their own advantages and disadvantages.To improve the level of university budget management,promote the development of connotation overall,it is necessary to systematically strengthen the understanding of the scientific rationality of the university budget,comprehensively enhance the service awareness and ability of the budget management departments,establish the financial management cost center and responsibility system of the department,normalize the construction of the project library and carry out the differential implementation of performance management.