美国高等教育预算编制.docVIP

外文文献翻译译文 一、外文原文 原文： State Budgeting For Higher Education In The United States Formula budgeting With a funding formula approach, states generally develop their operating requests based on workload factors (such as enrollments or buildings operated) or on the level of funding existing at comparable (peer) institutions in other states. This approach is designed to define the financial needs of a public higher education institution or university system according to an external standard, and to equitably distribute available higher education funds among different institutions. In many states, the amount allocated per student enrollment is based on the level of instruction and /or the discipline of the course in which the student is enrolled. Generally, four levels of instruction are used: 1) lower division undergraduate (the first two years of postsecondary study); 2) upper division undergraduate (the final two years toward a baccalaureate degree); 3) masters or first professional degree graduate study; and 4) doctoral study. The categories of academic disciplines used for formula funding generally follow a system of national definitions (the Classification of Instructional Programs, or “CIP”), but normally states cluster disciplines into a much smaller number of manageable groups for budgeting purposes. Typically, a lower level of funding is provided for disciplines where instruction is provided only in the classroom setting and larger classes are feasible; more funding is provided for the sciences where laboratory work is essential; and even more funding may be provided for study in the health professions, for example, where both laboratory instruction and supervised clinical practice is involved. Broad categories such as these are subdivided into smaller groupings in various states. Formulas may also include special calculations for non-instructional functions, such as student services, libraries, and institutional support, or these functions may be allocated on a pr