Analysis of control rights in higher education budget management modes
Wei Fan
Central University of Finance and Economics
Xiaolin Ning
Central University of Finance and Economics
Yinan Zhang
Central University of Finance and Economics
DOI: https://doi.org/10.59429/bam.v8i1.13604
Keywords: higher education; budget management; control rights
Abstract
This study analyzes higher education budget management modes from the perspective of control rights. Corresponding reform implications are proposed: first, enhance the autonomy of resource allocation for universities and their secondary colleges/departments, realize the transformation of higher education fiscal budget management from "compliance-oriented" to "performance-oriented", and achieve the shift from "university-run colleges" to "college-run university"; second, adjust the structure of higher education fiscal appropriation, increase the proportion of autonomous or quasi-autonomous funds, and strengthen the integration and coordination of project funds.
References
[1] Zhou X G, Lian H. Governance Model of Chinese Government: A "Control Rights" Theory[J]. Sociological Studies, 2012, 27(5):69-93+243.
[2] Wang G Y, Zhang X Y. Exploration of the Matching Mechanism Between Financial Power and Administrative Power at University and College Levels Under the Background of "Double First-Class" Construction[J]. Journal of Shanghai Jiao Tong University (Philosophy and Social Sciences Edition), 2019, 27(5):141-149.
[3] Hubei Provincial Department of Finance Research Group, Wang W T, He D C, Cao X G, Ma D F, Cai H Y. Research on Budget Management Innovation of Provincial Universities in Hubei Province[J]. Review of Economic Research, 2014(4):40-55+63.