香港与国外高校预算管理的特点和启示

目前,我国高校预算管理中存在的一些问题正日益显现,加强高等学校的预算管理不仅对我国高等教育事业的发展具有重要意义,也将是落实科教兴国战略的具体表现。本文通过对香港及国外高校预算管理特点的分析,提出对我国高校预算管理的启示,同时,为"十二五"高校预算管理改革的实施提供意见。

Features and Enlightenment of University Budget Management in Hong Kong and Overseas

At present,some problems existed in our university budget management are appearing increasingly,and to strengthen budget management of higher school is of great significance for development of higher education career in China and also specific performance of implementing the strategy of rejuvenating the nation with science. Based on the analysis on the characteristics of university budget management in Hong Kong and overseas,this paper puts forward the enlightenment to university budget management in China,and provides opinions for the implementation of ＂Twelve Five＂ reform of university budget management.