我国高校预算编制方法改革研究

上海交通大学硕士学位论文我国高校预算编制方法改革研究姓名：陆媛申请学位级别：硕士专业：高等教育学指导教师：宓兰子;刘少雪20060101--III----IV--A5--V--ONREFORMOFUNIVERSITYBUDGETINGMETHODINCHINESEUNIVERSITIESABSTRACTWiththeincreasingcompetitionsbetweenChineseuniversities,moreandmoreChineseuniversitiesbecomepaymoreattentiononefficiencyofresourceallocation.So,thetoolofresourceallocation–budgeting,becomesthefocusintheresearchfield.Manyuniversitieshopetochangethemodeofincrementalbudgeting.Theywanttousenewbudgetingmode,whichrationalizethestructureofexpenditureandenhancetheefficiencyofresourceallocation.OntheaspectofreformofbudgetingmethodinChineseuniversity,thispapersuggestsamethodofintegrationofZero-BasedBudgeting(ZBB)andPerformanceBudgeting(PB).Thismethod,whichrealizesthedecisionmanagementfunctionofbudget,usesthecoreideaofZBB.Atthesametime,thismethod,whichrealizesthedecisioncontrolfunctionofbudget,holdsthemonitoringandevaluatingprinciplesofPB.Thispaperhopesforanintegrationoftheeliteofthesetwobudgetingmethods,andavaluablemodeforChineseuniversities.Onthestructureofcontext,thispaperintroducestheconceptionsofUniversityBudget,UniversityBudgetingMethod,principlesandprocessesofuniversitybudgeting,andsoon.Secondly,thispaperresearchesthetwotheoriesofthebudgetingreform.TheoryofStrategicPerformanceManagementinmanagementfieldsuppliesthetheoreticalbasefortheapplicationofPB.IdeaofresourceallocationintheeconomicfieldsuppliesthetheoreticalbasefortheapplicationofZBB.Thirdly,thispaperreviewsthehistoryofuniversitybudgetingmethod.Thenitpointsoutthedisadvantagesofincrementalbudgetincludinginresentpapers.And,thisarticlesuggestsfourconclusionsusingthequestionnaire:Chineseuniversitiesbudgetingmethoddohavedisadvantages;alluniversitiesininvestigationhopetoreformtheirbudgetingmethod;someofthemarealreadyonthecourseofthereform;--VI--itisveryhardforuniversitiestosucceedinthereform.Fourthly,thispaperresearchesonthebudgetingmethodofStanfordUniversity,MichiganUniversity,IndianaUniversity,andfindsthat:thechoiceofthebudgetingmethodmustbeinaccordwiththecharactersofuniversities;thereformofbudgetingmethodneedssufficientdiscussion;universitiesneedsintegratedbudgetingsystem;makingpriorities;sortingtheuniversitiesunits.ThenthispaperresearchesZBBusinginAmericangovernmentandfindscharactersofflexibilityandpriorities.AfterdiscussingthefeasibilityonusingZBBinuniversities,thispaperintroducestheChinesefinancialperformanceevaluatedindexsystembriefly.Finally,thispaperadvisesanewdesignforbudgetingreforminChineseuniversity.Thisdesign,whichintegratestheadvantagesofZBBandPB,makesanewbudgetingmode.Inthispart,thepaperdesignsthenewperformanceindexsystemandusesacaseof‘Auniversity’comparingwithother5sampleuniversities.Then,thispaperusestheclassificationofuniversityunits,fixednumberofpersonsandratio,prioritiesandPBinunit-laytoconstructanewformofuniversitybudgetmethod.Keywords:UniversityBudgetingMethod,ReformofUniversityBudgetingMethod,Zero-BasedBudgeting,PerformanceBudgeting--I--200616--II----1--1999200310221552170200319986273.81253%619.64271%[1]19982002545148828.46%[2]211985211183199820031-1HaroldT.Shaprio[3][1]1999-2004[2]1999-2002[3]HaroldT.Shapiro,TraditionandChange,AnnArbor,MI,UniversityofMichiganPress,1987,p.139.--2--Figure1-1:DevelopmentStatusofChina’sHigherEducationin1998-200120022Otley,1994--3--1-2--4--Figure1-2:StructureofthePaper1.3educationalexpenditure[1]A--5--[1][2]J.ZimmermanDecisionManagementZimmermanDecisionControlZimmerman,2000[3][4][1]1997P144[1]19917P212[2]20057A[3]200211P31[4]20019P449--6--[5]2000200042000[1][2][3]20001-350%-60%20%-30%[5]20019P179[1]200220019P1-2[2]200220019P2[3]59581-831999--7--30%-40%60%-70%[4][1]Figure1-3:StructureofBudgetinHigherEducation1-12005120052[4]200320027P45[1]200320027P75--8--31-1Table1-1:Time-TableofBudgetMakinginUniversity2005912005102520051110200512102005122820061152006215200630154[1]--9--196919792040[1]2006--10--[1][1]:StrategicPerformanceManagementModelontheBasisofGoalDividing2080[1][D]20045P4--12--2-2Figure2-2:TheRelationshipofStrategicGoal,Budgeting,PerformanceIndexinUniversity[1]20058[2]20056--13--[1]allocativeefficiencyParetoefficiencyParetooptimality[2][1]20041P2[2]1991P3--14--—1963[1][2]—1978121979126[3][4][1][2]20024[3][4]20031054--15--—1993[1][2]19976[3][1][2]20041[3]20019P451--16--2112112114321143212190%[1][1]200310165--17--2-3Figure2-3:Questionnaire–TheObjectionsofUsingMethodofBudgetMakinginUniversities--18--199771%2-4Figure2-4:Questionnaire–TheFinalGoalofBudgetMaking’sReforminUniversities80%--19--61%33%Figure2-5:Questionnaire–TheWaysonReformofUniversityBudgetingMethod76%86%2-6--20--Figure2-6:Questionnaire–TheAssistantMeansonReformofUniversityBudgetingMethod52%43%100%52%43%--21--Figure2-7:Questionnaire–TheMainObstacleinReformofUniversityBudgetingMethod--22--ConsolidatedBudgetingActivity-basedBudgetingResponsibilityCenterBudgeting3-13-1Figure3-1:SystemofStan