预算绩效管理导向下校院两级财务管理体制构建研究

Construction of a University-College Two-Level Financial Management System under the Guidance of Budget Performance Management

摘要: 在高校治理重心下移和全面预算绩效管理深入推进的背景下，传统以校级集中审批为主的财务管理方式，已难以充分适应学院实体化运行和差异化发展的需要。校院两级财务管理体制的建设目标，是在学校统一领导和集中核算的基础上，合理配置校院财权，形成权责一致、预算统筹、绩效约束和监督有效的运行机制。文章结合相关研究，分析当前高校在权责边界、预算分配、学院承接能力、专项资金统筹及监督评价等方面存在的问题，并提出建立权责清单和授权协议、完善分类预算分配、健全学院内部财经制度、强化专项资金绩效管理、推进绩效评价与经济责任审计协同等对策。研究认为，两级财务管理改革应坚持分类授权、循序推进，并以信息共享和结果运用作为保障，使学院自主理财与学校整体发展目标保持一致。

Abstract: Against the backdrop of decentralizing governance in higher education institutions and the deepening advancement of comprehensive budget performance management, the traditional financial management model—characterized primarily by centralized approval at the university level—has become increasingly inadequate for meeting the needs of colleges operating as substantive entities and pursuing differentiated development. The objective of constructing a two-level financial management system at the university and college levels is to rationally allocate financial authority between the two tiers, on the basis of unified university leadership and centralized accounting, thereby forming an operational mechanism that ensures consistency between authority and responsibility, coordinated budget planning, performance-based constraints, and effective supervision. Drawing on relevant research, this article analyzes existing problems in current higher education practice regarding the boundaries of authority and responsibility, budget allocation, colleges’ capacity to undertake responsibilities, coordination of special funds, and supervision and evaluation. It further proposes countermeasures including establishing lists of authorities and responsibilities along with delegation agreements, improving classified budget allocation, strengthening internal financial systems within colleges, enhancing performance management of special funds, and promoting coordination between performance evaluation and economic responsibility auditing. The study argues that two-level financial management reform should adhere to classified authorization and gradual implementation, with information sharing and the application of results serving as safeguards to ensure that colleges’ autonomous financial management remains aligned with the overall development goals of the university.