高校实行部门预算制度的困境与对策

无论从理论层面还是从实务层面分析，部门预算制度在高校的实行都已经难以为继。高校本身的“特殊性”、政府与高校在价值目标之间的冲突、政府对高校强制性的制度要求造成了高校实行部门预算制度的目标困境、技术困境和管理困境。高校走出困境的出路在于政府用法定化的总额拨款制度替代部门预算制度，政府与高校间建立“契约”关系。政府的角色必须从高校内部财务政策的制定者转换为高等教育资源分配的宏观调控者。

The Dilemma of and Solutions to Implementation of Departmental Budget System at Universities

The implementation of university departmental budget system is unsustainable from either theoretical or empirical perspective. The difficulties concerning objectives, technology and management of departmental budget system are caused by the uniqueness of universities, the conflicts between the government and universities over objectives and the systemic requirement the government has imposed on universities. To get out of the difficulties, university departmental budget system should give way to statutory funding system and a contract relationship should be established between the government and universities. The role of the government should be shifted from the university internal financial policy-maker to the resources allocation controller of hizher education.