论绩效预算与现代大学制度的耦合

西方,包括我国港、澳、台地区高校绩效预算制度之所以盛行,主要是因为这一预算制度能够作为现代大学制度运行的良好载体或平台,至少在以下四个方面能够完善中国特色的大学制度:一是完善党委领导下的公立高校校长负责制;二是扩大高等学校及其所属单位、部门的办学自主权;三是实现教授通过学术委员会治学,并发挥教代会、学代会作用,实现高校民主管理;四是在不取消行政级别的前提下,改革行政化管理模式,实现高校去行政化目标。为此,现行绩效预算制度应当作如下变革:建立以结果为导向的绩效评价指标体系;实行长、短期结合的考核评价周期;将物力资源也纳入绩效预算体系;建立符合高校法人治理结构要求的绩效预算体制。

Study on Performance Budget Coupled with Modern University System

The performance budgets system which can be used as a good carrier or platform running for the modern university is very popular for colleges in the West,Hong Kong,Macao and Taiwan.The paper proposes the following four areas to improve the university system with Chinese characteristics.First,the responsibility system of public universities is perfected under the leadership of the Party;The second is to expand the college and its affiliated units and departments of the school autonomy;The third is achieved t...