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本文论述的是公共高等教育财政资源配置中的政策过程与预算过程相分离问题。论文以“具有广泛与实质性参与的预算审议制度是协调政策过程与预算过程冲突的基本手段”这一研究视角为起点,通过对H省核心预算机构—财政厅以及部门预算机构——教育厅预算过程的考察,揭示了由于缺乏具有广泛性与实质参与的预算审议制度,政府职能履行中的“政策制定不受预算约束”与“政策不能引导资金分配”行为,不仅使公共高等教育财政资源配置模式被演变成为一种纯粹的资金分配手段,而且导致C高校出现“预算控制数不能保障政策过程对于事权的基本需要”的政策过程与预算过程相分离现象。
This article discusses the separation of public policy from the budgetary process in the allocation of public financial resources. The dissertation starts from the research angle of view that “the budget review system with broad and substantive participation is the basic means to coordinate the conflict between the policy process and the budget process”, and through the analysis of the budget department of H province and department budget department - The investigation of the budget process of the Department of Education reveals that due to the lack of a budget review system with extensive and substantive participation, the government’s performance of “policy-making without budget constraint” and “policy can not guide the allocation of funds” not only So that the allocation pattern of public financial resources for higher education has been evolved into a purely means of capital distribution and has led to the emergence of a separation of the policy and budgetary processes of C colleges and universities from the point of view that “the budget control can not guarantee the basic needs of the policy process.”