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大学财务自主权与政府监管之间的博弈长期存在,大学财务管理的演变表明大学财务自主权呈不断扩大的趋势,而政府监管则日渐趋于薄弱。近年来大学贷款过度,随意支出的财务扩权行为,使得政府监管需要重新审视其必要的职责和力度。把握不断变化的大学财务自主权与政府监管之间的动态博弈平衡是确保财政资金充分发挥效益的关键。
The gambling between university’s financial autonomy and government regulation has existed for a long time. The evolution of university’s financial management shows that university’s financial autonomy has been expanding constantly, while the government supervision is increasingly weak. In recent years, university loans overdone, discretionary expenditure of financial expansion, making government regulation need to re-examine its necessary responsibilities and efforts. Grasp the dynamic game balance between the changing financial autonomy of universities and government regulation is the key to ensure that the financial funds give full play to their benefits.