美国地方政府预算参与:理论与实践

我国政府预算改革一直处于探索之中,实现预算过程的民主化是我国预算改革的重要目标之一。推进并提高预算参与是实现这一目标的重要途径。公共预算是政府活动的核心组成部分,它涉及广泛的公共利益。因此,公民在政府预算中的参与具有必要性和正当性。对美国地方政府预算参与的理论研究与实践探索予以总结,从而为我国预算改革提供借鉴。     

高校绩效预算管理模式研究

随着高等学校逐步走向市场。在其扩大办学规模、提高办学层次的同时，原有的高校财务预算管理模式也暴露出一系列新的问题。本文拟对高校绩效预算管理模式进行探讨，提出新的绩效预算管理模式和考核方法，以提高高校预算资金的使用效率。     

试论改革企业的预算编制工作

企业传统的预算工作的方法不仅繁杂,费时,而且有偏差．以成熟的战略管理思想为导向,并采用新的技术解决方案,即电子预算,它是专门用来协助企业提高预算效率的应用软件,使企业的预算编制工作变得轻松快捷．     

LINKING STRATEGIC GOALS TO THE COMMUNITY COLLEGE BUDGET

Five years ago, Parkland College was faced with a challenge: how to link its strategic goals to the budget development and budget reallocation through an open, participatory, consensus‐based planning process. The strategic goals were developed collaboratively by community leaders, faculty, and staff using environmental scanning of key data and institutional performance indicators. After the strategic plan was approved by the college senate and the board of trustees, it was used to develop college and unit operational plans, which drive budgetary priorities and initiatives. In the last 6 years, the college has seen a decrease in the number of administrative positions, an increase in full‐time faculty teaching positions, an increase in the number of credit hours taught by full‐time faculty, an increase in instructional equipment purchases, and completion of a campus computer network integrating data communications, e‐mail, and Internet access. Instructional technology, methods and delivery of instruction, classroom assessment, and institutional effectiveness have become top college priorities. The process has earned the enthusiastic endorsement and respect of the faculty, staff, administration, and the board of trustees. The process also has built trust and cooperation and has facilitated the development of shared governance. This article discusses the impact and lessons learned from implementing such a process.     

高校预算精细化管理浅析

高校预算管理贯穿了预算编制和执行的全过程,在各项财务管理工作中处于主导地位。做好高校预算管理工作,建立一套科学精细的、行之有效的预算管理体系,可使高校有限的资金充分发挥其效益,对保障高校各项工作的正常运行具有十分重要的意义。文章针对目前高校预算管理中存在的问题,分析论证了预算管理精细化的意义和实施的具体措施。     

企业全面预算管理的“阿喀琉斯之踵”与对策

企业全面预算管理应具备战略性、整体性、目的性、灵活性等特点。然而,我国的企业预算管理活动与战略定位相割裂、预算工作不完整、预算的全员参与度不够,这些非系统性的因子构成了企业全面预算管理的"阿喀琉斯之踵"。应在企业战略规划指导下形成完整的全面预算管理体系,并保证全面预算管理的柔性化、公开透明与全员参与,此外,还应建立前瞻性与合理性相结合的预算考核指标与奖惩制度,以保证企业战略目标的实现。     

中国的核心预算机构研究——以中部某省会城市为例

1999年预算改革实质上是要建立一种“控制取向”的现代公共预算体制,其重点是在政府内部建立集中的行政控制。然而,能否实现这一目标主要取决于预算改革能否成功地将财政部门转变成真正意义的核心预算机构。通过对我国中部某省会城市的调研发现,预算改革以来,财政部门正在逐渐转变成为一个核心预算机构。但是,由于各个准预算机构的存在,各个支出部门反控制的策略仍然比较奏效,预算过程充满了财政部门无法控制的不确定性,财政部门仍不能称为核心预算机构。同时,财政部门的预算能力仍有待进一步提高。     

哈尔滨市财政预算绩效管理问题浅析

文章结合哈尔滨市财政预算管理工作实际,提出了加强绩效管理与部门预算管理结合、建立绩效评价激励机制等政策措施,加快“预算编制有目标、预算执行有监控、预算完成有评价、评价结果有反馈、反馈结果有应用”的绩效机制建设,为进一步提高财政预算绩效管理工作水平和财政资金支出效益提供理论支持.     

Budgetary devolution as an aid to university efficiency

This paper describes a method of allocating resources within a university which provides departments with a built-in incentive to the efficient use of those resources. Present allocation systems based on norms such as the staff: student ratio, incorporate no such incentive. The method we propose involves firstly the creation of a budget for each recognizable academic unit, the size of the budget being related to the unit's student load by a published formula; and secondly, the devolution to academic units of much greater responsibility in the spending of their budgets on different items, thereby giving them a direct interest in the economical use of costly resources. We argue that initially such a system should be introduced on a pilot basis in selected subjects in a few universities and that the budgets should be designed to cover all recurrent items of expenditure. We finally consider the implications of budgetary devolution on the planning process within universities and on the methods by which funds are provided by the government to the universities.A full report appears in Incentives to the Efficient Use of Resources in Universities (June 1975), a report by J. E. Dunworth and W. R. Cook to the Social Science Research Council, who financed this research at the University of Bradford.

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Title I Schoolwide Programs: District Support for Achieving Success

This article presents a district-level case study of the rural school district of Berkeley County, South Carolina. The district approaches the implementation and monitoring of schoolwide programs in creative ways that result in substantially improved student performance. District support for school planning, fund management, research and evaluation, innovative programs, compliance monitoring, parenting, and staff development is duplicated at the school level for 21 sites serving over 12,000 students through an annual budget that exceeds $3.5 million. The conclusion of the case study is that flexibility for school planning and program implementations presently allowed through Title I schoolwide programs greatly enhances opportunities for improving student achievement only when comprehensive school planning, accompanied by school-based funding, becomes an integral component of school district philosophy.     

Teacher education budget cuts in Romania and the US: points of contrast and comparison

Background

Budgets for teacher education programmes have been substantially reduced as a result of the global economic crisis.

Purpose

The purpose of this study was to compare the teacher education budget cutting processes and procedures for universities in Romania versus one university in the United States.

Sample

The data were collected from six Romanian universities that all have teacher education programmes. These universities represent the range of higher education quality in the country as indicated by their publication rates. Data from these universities were compared with those from the University of Nevada, Reno (UNR). UNR is the flagship university in the Nevada System of Higher Education, and Nevada has been harder hit by the recent global economic crisis than any other state in the United States and cuts to teacher education there have been substantial.

Design and methods

Data about the budget cutting processes and decisions in the teacher education programmes of six Romanian universities were collected through an electronic survey. These data were compared with the processes and decisions made at the UNR.

Results

The budget cutting processes in Romania were less transparent, and involved less input from stakeholders such as faculty and staff. Most decisions were made at a higher level of authority in Romania, and cuts in Romania were more likely to be across the board rather than more strategically targeted as they were in Nevada.

Conclusions

These differences are discussed in terms of the historical legacy of structures and policies in Romania, and the resistance to reform inherent in those structures and policies.     

强化预算管理提升医院财务管理水平

本文以"强化预算管理,提升医院财务管理水平"为题,着重从预算管理作用、目前医院预算管理工作的不足到预算编制的原则、预算编制的准备工作、预算编制的内容、执行和控制、预算考核和评价等七个方面进行了阐述。通过对以上预算管理工作的总结,指出了强化预算管理,对提高医院的财务管理水平,帮助医院管理者进行计划、控制、协调和业绩评价都起到了一定的作用。     

财政监督制度与反腐败源头治理

实行财政监督制度对从制度上、源头上治理腐败,加强党风廉政建设具有重要作用。我们需根据公共财政框架下监督职能转变的特点和规律,围绕深化部门预算、国库集中收付、政府采购和收支两条线管理改革,加强对财政资金运行的监督;围绕预算编制、执行的制衡机制,强化内部监督制约;围绕建立财政资金绩效评价体系,实行全口经预算管理的监督,以确保从财政资金分配和使用的源头上遏制权力失控、资金滥用等腐败现象的滋生蔓延。     

关于多校区高校的预算管理

预算管理是高校财务管理的重要组成部分,多校区高校校内外经济活动及经济关系日趋复杂,使得预算管理在学校财务管理中的地位和作用更加凸出．必须对多校区高校预算管理进行相应的改革与创新。本文针对多校区高校预算管理的特点．提出现阶段预算管理工作面临的主要问题及应对的主要措施。     

Budgeting in Tertiary Educational Institutions: an Analysis

The purpose of this paper is to encourage TEI administrators to consider the current role and limitations of their budgetary systems. The main issues and problems identified are as follows: The relatively limited role of the budgets in TEI management with its focus on inputs under which the concern is to control spending, rather than to monitor efficiency of responsibility centres as would happen under a performance budget or to monitor effectiveness of programmes as would happen under a programme budget. The inadequate use of responsibility accounting concepts and lack of proper variance analysis. The limitations of cash based budgeting and the need to provide information on costs of operations. The short time perspective of most TEI budgets. The fragmented or non‐comprehensive nature of the budgetary process. The encouragement of dysfunctional behaviour or ploys by the rules under which the budget exercise operates.     

契约论视角下星级酒店预算管理松弛问题探析

预算管理对星级酒店的管理起着巨大的作用,但是在使用过程中出现了一些问题.本文运用契约理论对星级酒店预算管理实务中产生的预算松弛问题进行探讨,分析了预算松弛产生的原因,运用以"有限理性"为基础的进化博弈思想分析预算松弛,并提出了治理预算松弛的建议.     

EVA在全面预算管理中的应用

预算目标是企业战略发展目标在本预算期的具体体现。企业的最高目标是创造价值,经济增加值是企业全面预算管理最恰当的目标定位。经济利润指标EVA为全面预算管理体系提供了测定和分析工具,具有广泛的适用性。     

Unequal Competitors for Nomination to a Professorship

Secretary of State Van Leijenhorst, in consensus of opinion with Minister Deetman, decided to cut the national budget for educational research by one-third from Dfls. 21 million to Dfls. 14 million by 1st January 1984 (see Table of Conversion). This budget is controlled by the Foundation for Educational Research (SVO [Stichting voor Onderzoek van het Onderwijs]), which also co-ordinates most of the educational research conducted in The Netherlands. Requests for research projects can be made by workers in the field of education, organizations, or the Minister. The drastic cut means that previous agreements with Van Leijenhorst's predecessor Hermes are totally swept aside. This fatal operation has filled the Board of Directors of SVO, the National Foundation for Educational Research, with both perplexity and rage. The Board has accused the Secretary of political breach of promise. These and other facts are mentioned in a communiqué that the Board and Committee of SVO have just distributed, compelled by the fast-growing stream of rumors. The communiqué is made public at a time when the internal debate between the Secretary of State and the Minister of Education and Science has not been rounded off yet.     

Building a low‐cost gross anatomy laboratory: A big step for a small university

This article illustrates details of the planning, building, and improvement phases of a cost‐efficient, full‐dissection gross anatomy laboratory on a campus of an historically design‐centric university. Special considerations were given throughout the project to the nature of hosting cadavers in a building shared amongst all undergraduate majors. The article addresses these needs along with discussion of relevant furnishings and infrastructure that went into the creation of a fully outfitted gross anatomy laboratory (ten cadavers) completed within a significantly constrained timeline and $210,000 budget. Anat Sci Educ. © 2010 American Association of Anatomists.     

试论项目管理在高校会计电算化中的应用——以成都大学为例

通过项目管理在成都大学会计电算化中的具体应用,证明确保预算管理、项目管理和会计科目设置由专人负责对于项目管理在会计电算化中的成功运用至关重要．加强预算细化、内部制度的配套建设是会计电算化项目管理成功实践的重要保证,合理确定项目范围可避免项目在执行过程中不断修改计划。