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预算管理视角下的高校教学经费博弈问题研究

Research on the Game of College Teaching Funds Under the Perspective of Budget Management

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【作者】 朱丽丽陈萍杜永红

【Author】 ZHU Lili;CHEN Pin;DU Yonghong;Department of Management, Northwest University of Nationalist;Department of Financial, Northwest University of Nationalist;

【机构】 西北民族大学管理学院西北民族大学财务处

【摘要】 目前高校内部各学院教学经费使用与学校预算资金管理要求之间存在一定的矛盾和冲突。因而,将高校内部下设的学院分为两类,运用演化博弈理论构建了教学经费博弈模型,在分析其博弈策略选择特点的基础上,提出了对教学资金支出实施动态化监督、制定及时的违规处理办法、重视教学经费管理分权与放权等建议。

【Abstract】 Currently there are some conflicts and contradictions between the university teaching funds using and the requirement of capital budget management. As a result, the schools and departments in the university are divided into two types, using the evolution game theory to construct the teaching funds game model. Based on the analysis of characteristics of choosing game theory, some suggestions are put forward, such as the dynamic supervising of the teaching funds expenditure, the setting of timely penalties methods for the violation, attention to the separation and delegation of teaching funds management power and so on.

【基金】 西北民族大学中央高校专项资金资助研究生项目“我国高校内部控制中的博弈问题研究”(项目号:Yxm2014027);西北民族大学教改项目“西北民族大学教学经费内部控制制度及财务绩效评价研究”的阶段性成果
  • 【文献出处】 重庆文理学院学报(社会科学版) ,Journal of Chongqing University of Arts and Sciences(Social Sciences Edition) , 编辑部邮箱 ,2016年01期
  • 【分类号】G647.5
  • 【被引频次】1
  • 【下载频次】201
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