高校特点对预算松弛影响的实证研究——以新疆为例

本文在文献综述的基础上，以新疆高校为例，对高校特点影响预算松弛问题进行了实证检验。研究提出5个需要检验的假设，根据有效问卷数据的统计分析，本文的研究结果发现：办学层次和预算松弛程度显著负相关，即办学层次越高，预算松弛程度越低；高校的预算松弛程度与学校规模正相关；相对于专业性院校，综合性院校预算松弛程度更高。

An Empirical Study of Impact of College Characteristics on Budgetary Slack

This paper conducts an empirical test that studies the impact of university characteristics on budgetary slack. The re- search is based on the document review and the case study of colleges and universities in Xinjiang. Five assumptions have been proposed needing to be inspected. Moreover, according to valid statistical analysis of survey data, this study has proven the significant negative correlation between the school level and the level of budgetary slack. That indicates the higher educational level the school is of and the lower level of budgetary slack is. The positive correlation also has been proven between the degree of budgetary slack and school size. Contrary to the professional institutions, comprehensive institutions have a higher degree of budgetary slack.