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我国高等教育经费筹措的问题与对策 被引量:3
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作者 张金福 《玉林师范学院学报》 2001年第2期66-68,共3页
我国高等教育经费筹措的问题表现为 :与教育经费筹措有关的法律法规和政策措施没有全面落实 ;在国家财税体制和收支格局发生变化的情况下 ,没有及时采取调整措施 ,以确保教育经费的重点投入 ;教育经费的使用效益有待进一步提高 ;教育经... 我国高等教育经费筹措的问题表现为 :与教育经费筹措有关的法律法规和政策措施没有全面落实 ;在国家财税体制和收支格局发生变化的情况下 ,没有及时采取调整措施 ,以确保教育经费的重点投入 ;教育经费的使用效益有待进一步提高 ;教育经费的管理体制不顺 ,事权与财权相统一的原则尚未落实。笔者认为 ,解决我国当前高等教育经费问题 ,关键在于 :进一步提高各级党政主要领导的认识 ;增加政府财政投入 ,保持政府投资主渠道地位 ;真正落实已出台的相关法律法规和政策措施 ;进一步完善我国高等学校的收费制度和大学生贷款制度 ;在预算分配管理上教育经费预算单列 ,实行教育事权与财权的统一 ;继续走内涵式发展道路 ,扩大高等教育规模 ,加强教育经费管理 。 展开更多
关键词 高等教育 教育经费 收费制度 学生贷款制度 预算分配管理 财税体制
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Budget Allocation for Information Logistics in Taiwan Residents University
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作者 Alvin Chang Chih-Yang Chao 《Journal of Modern Accounting and Auditing》 2016年第6期344-353,共10页
This research serves the primary purpose to support the reform of administration budgets for Taiwan Residents universities to optimize their document processing system. The main research method applied is quantitative... This research serves the primary purpose to support the reform of administration budgets for Taiwan Residents universities to optimize their document processing system. The main research method applied is quantitative analysis to explore the relationships between document quantity and each administration spending. The research observes that Taiwan Residents universities in general rely more on electronic systems to manage documents. Therefore, as proven by correlation test and regression model, personnel spending and miscellaneous spending are the only two categories which can help predict document flows. However, only miscellaneous spending is positively related to document quantity, so this category should be allocated with more funding. Personnel spending, on the contrary, should be less. For the long-term budgeting strategy, Taiwan Residents universities should begin with discovering problems from the existing system, design an allocation plan, execute the plan, and finally evaluate the outcomes. This project is on the first to explore the new academic research field which relates to logistics, budgeting, and university administration. 展开更多
关键词 budget allocation information logistics university administration
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