摘要
本文从治理主体、管理过程、资源投入、信息环境四个方面构建了大学科研经费财务治理要素的协同发展模型,运用调查问卷及统计学方法对J大学科研经费财务治理子系统的有序度和复合系统协同度进行实证研究。研究发现复合系统协同度在相同基期水平的经费取得、使用和结算阶段由低到高逐渐上升,而在相邻基期水平均呈低度协同状态。子系统有序度在经费取得阶段,仅有管理过程为中度有序;在经费使用阶段,管理过程、资源投入和治理主体有序度较前上升;在经费结算阶段,信息环境、资源投入和治理主体较前期提升明显。探究复合系统协同模型对J大学科研经费治理要素协同演化趋势测度,可为准确把握我国大学科研经费治理困境和提高治理效能提供借鉴。
This paper constructs a synergistic development model of the financial governance elements of university research funds from the four elements:governance subject,management process,resource investment and information environment.It makes an empirical study on the order degree of financial governance subsystem and the synergy degree of composite system in J University research funds by using the relevant data of the questionnaire and statistical methods.The research shows that the collaborative degree of the compound system gradually increased from low to high in the stage of obtaining,using and settling funds at the same base period level,and also shows a low collaborative state at the level of adjacent base periods.The order degree of subsystem is low in the fund acquisition stage,except that the management process is in a moderately orderly state.In the stage of using funds,the order degree of management process,resource investment and governance subject subsystem is relatively high.Meanwhile,in the stage of fund settlement,the information environment,resource investment and governance subject have been significantly improved compared with the previous.Therefore,this paper measures and analyzes the synergy evolution trend of financial governance elements of university research funds in J University through the composite system synergy model to provide some reference for accurately grasping the financial governance dilemma and improving the governance efficiency of university research fund.
作者
齐天
李学伟
QI Tian;LI Xue-wei(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China)
出处
《北京联合大学学报(人文社会科学版)》
CSSCI
北大核心
2022年第1期116-124,共9页
Journal of Beijing Union University(Humanities and Social Sciences)
基金
北京市社会科学基金重大项目“大数据时代面向首都精细化管理的城市发展研究”(项目编号:19ZDA05)。
关键词
大学
科研经费
协同度模型
财务治理
指标体系
university
research funds
synergy model
financial governance
index system