激励与约束并重高校财政资金使用效益提升对策——基于一线青年教师视角

Balancing Incentives and Constraints: Strategies for Enhancing the Utilization Efficiency of Fiscal Funds in Universities—A Perspective from Frontline Young Faculty

摘要: 中国高校普遍建立了较完善的财政资金管理体系，基本做到了制度健全、管理规范。但在执行过程中不同程度存在资金管理流程繁杂、资源配置失衡、绩效评价短视等约束过多、激励不足的问题，制约了高校部分一线青年教师的工作热情和工作效能。基于一线青年教师视角，建议高校财政资金管理要坚持激励和约束并重，从完善监督和约束机制、完善激励机制、优化现政策与谋划新政策并举三方面提高资金使用效益。

Abstract: Chinese universities have generally established relatively sound fiscal fund management systems, achieving a basic level of institutional completeness and standardized management. However, during implementation, issues such as overly complex fund management processes, resource misallocation, and short-sighted performance evaluations exist to varying degrees. These problems reflect excessive constraints and insufficient incentives, dampening the work enthusiasm and efficiency of some frontline young faculty from the perspective of these young faculty members. This paper recommends that university fiscal fund management should balance incentives and constraints. To enhance fund utilization efficiency, universities should focus on: 1) improving supervision and restraint mechanisms, 2) enhancing incentive mechanisms, and 3) simultaneously optimizing existing policies and developing new ones.