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1、外文文獻翻譯譯文一、外文原文原文：原文：StateBudgetingFHigherEducationInTheUnitedStatesFmulabudgetingWithafundingfmulaapproachstatesgenerallydeveloptheiroperatingrequestsbasedonwkloadfacts(suchasenrollmentsbuildingsoperated)ontheleveloffund
2、ingexistingatcomparable(peer)institutionsinotherstates.Thisapproachisdesignedtodefinethefinancialneedsofapublichighereducationinstitutionuniversitysystemaccdingtoanexternalstardtoequitablydistributeavailablehighereducati
3、onfundsamongdifferentinstitutions.Inmanystatestheamountallocatedperstudentenrollmentisbasedonthelevelofinstructionthedisciplineofthecourseinwhichthestudentisenrolled.Generallyfourlevelsofinstructionareused:1)lowerdivisio
4、nundergraduate(thefirsttwoyearsofpostsecondarystudy)2)upperdivisionundergraduate(thefinaltwoyearstowardabaccalaureatedegree)3)mastersfirstprofessionaldegreegraduatestudy4)doctalstudy.Thecategiesofacademicdisciplinesusedf
5、fmulafundinggenerallyfollowasystemofnationaldefinitions(theClassificationofInstructionalPrograms“CIP”)butnmallystatesclusterdisciplinesintoamuchsmallernumberofmanageablegroupsfbudgetingpurposes.Typicallyalowerleveloffund
6、ingisprovidedfdisciplineswhereinstructionisprovidedonlyintheclassroomsettinglargerclassesarefeasiblemefundingisprovidedfthescienceswherelabatywkisessentialevenmefundingmaybeprovidedfstudyinthehealthprofessionsfexamplewhe
7、rebothlabatyinstructionsupervisedclinicalpracticeisinvolved.Broadcategiessuchasthesearesubdividedintosmallergroupingsinvariousstates.Fmulasmayalsoincludespecialcalculationsfnoninstructionalfunctionsyear’sfundingthroughan
8、increasedecreaseofthepriyear’sallocationbasedonasetofdecisionsaboutneedspriities.Suchdecisionstypicallyincludesomeoftheelementswhichmaybeconsideredinfmulas:changesinenrollmentcostincreasessalaryincreasestheoperatingcosts
9、ofnewbuildingsetc.Typicallybudgetchangesinvolveincreasesfsuchfactsbutoccasionallytheymightincludedecreasesifaninstitution’senrollmentdeclinesifitscostsarejudgedtobeexcessiveinthecontextoffundingfotherinstitutions.Budgets
10、mayalsobereduceddifferentiallyamonginstitutionsprogramsacrosstheboardifastateexperiencesarevenueshtfall.Baseplusminusbudgetingfrequentlyusesexternalbenchmarkstojudgetheadequacyoffundingwithoutbasingfundingdirectlyonbench
11、marksacalculatedfmula.AfewstatesincludingIllinoisNewYkOhioWashingtonFlidaregularlyperfmannualperiodicstudiesofinstructionalcostswhichcanbeusedtomonittheequityoffundingamonginstitutionsthedistributionofresources.Evenstate
12、swithoutsuchstudiesfrequentlymakecomparisonsoffacultysalariesinstitutionalfundingwithreferencetoothersimilarinstitutionselsewhere.Newinitiativespriitiesareproposedfundedinallstateswhethernotafmulaisused.Astheevidencebelo
13、wshowshowevertheyseemtobemeprominentvisibleinthebudgetprocesswhenabaseminusapproachisemployed.ReluctancetoChangeBudgetingApproachStatestendnottochangetheirbasicapproachtobudgeting.Financialstabilitypredictabilityareimpta
14、nttoinstitutionaloperationsthestatusquousuallyreflectsaseriesofnegotiationsovermanyyears.Aproposaltochangethebudgetingmechanismnmallymakesinstitutionalleadersverynervousespeciallyiftheproposalistochangeafmulatoimplementa
15、newfmula.Fmulachangesareparticularlythreateningbecausetheyimplyalongtermpermanentchangeinthenegotiatedamountoffundingprovided.Whilefmulabudgetingpersistsinaminityofstatestheimptanceofstabilityisundoubtedlyanimptantfactin
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