香港高校普遍实行的单项形式财政拨款预算(one-line budget)模式运作良好,按绩效分配经费,所用方法透明及有效,且运作灵活。笔者以香港某大学为例,详细介绍香港高校内部经费资源分配方案和核心指标设计理念,为国内高校调整以经费资源为核心的资源分配模式提供一些有价值的思路和操作实践参考。 The one-line budgetary model that is universally practiced in Hong Kong universities works well and allocates performance-based funding. The methodology used is transparent and effective and flexible in operation. Taking a university in Hong Kong as an example, the author introduces in detail the internal resource allocation plan and core design concept of higher education institutions in Hong Kong, and provides some valuable ideas and operational practices for the domestic colleges and universities to adjust their resource allocation model.