1、外文文献翻译译文一、外文原文原文STATEBUDGETINGFORHIGHEREDUCATIONINTHEUNITEDSTATESFORMULABUDGETINGWITHAFUNDINGFORMULAAPPROACH,STATESGENERALLYDEVELOPTHEIROPERATINGREQUESTSBASEDONWORKLOADFACTORSSUCHASENROLLMENTSORBUILDINGSOPERATEDORONTHELEVELOFFUNDINGEXISTINGATCOMPARABLEPEERINSTITUTIONSINOTHERSTATESTHISAPPROACHISDESIG
2、NEDTODEFINETHEFINANCIALNEEDSOFAPUBLICHIGHEREDUCATIONINSTITUTIONORUNIVERSITYSYSTEMACCORDINGTOANEXTERNALSTANDARD,ANDTOEQUITABLYDISTRIBUTEAVAILABLEHIGHEREDUCATIONFUNDSAMONGDIFFERENTINSTITUTIONSINMANYSTATES,THEAMOUNTALLOCATEDPERSTUDENTENROLLMENTISBASEDONTHELEVELOFINSTRUCTIONAND/ORTHEDISCIPLINEOFTHECOURS
3、EINWHICHTHESTUDENTISENROLLEDGENERALLY,FOURLEVELSOFINSTRUCTIONAREUSED1LOWERDIVISIONUNDERGRADUATETHEFIRSTTWOYEARSOFPOSTSECONDARYSTUDY2UPPERDIVISIONUNDERGRADUATETHEFINALTWOYEARSTOWARDABACCALAUREATEDEGREE3MASTERSORFIRSTPROFESSIONALDEGREEGRADUATESTUDYAND4DOCTORALSTUDYTHECATEGORIESOFACADEMICDISCIPLINESUSE
4、DFORFORMULAFUNDINGGENERALLYFOLLOWASYSTEMOFNATIONALDEFINITIONSTHECLASSIFICATIONOFINSTRUCTIONALPROGRAMS,OR“CIP”,BUTNORMALLYSTATESCLUSTERDISCIPLINESINTOAMUCHSMALLERNUMBEROFMANAGEABLEGROUPSFORBUDGETINGPURPOSESTYPICALLY,ALOWERLEVELOFFUNDINGISPROVIDEDFORDISCIPLINESWHEREINSTRUCTIONISPROVIDEDONLYINTHECLASSR
5、OOMSETTINGANDLARGERCLASSESAREFEASIBLEMOREFUNDINGISPROVIDEDFORTHESCIENCESWHERELABORATORYWORKISESSENTIALANDEVENMOREFUNDINGMAYBEPROVIDEDFORSTUDYINTHEHEALTHPROFESSIONS,FOREXAMPLE,WHEREBOTHLABORATORYINSTRUCTIONANDSUPERVISEDCLINICALPRACTICEISINVOLVEDBROADCATEGORIESSUCHASTHESEARESUBDIVIDEDINTOSMALLERGROUPI
6、NGSINVARIOUSSTATESFORMULASMAYALSOINCLUDESPECIALCALCULATIONSFORNONINSTRUCTIONALFUNCTIONS,SUCHASSTUDENTSERVICES,LIBRARIES,ANDINSTITUTIONALSUPPORT,ORTHESEFUNCTIONSMAYBEALLOCATEDONAPRORATABASISAMONGCATEGORIESOFINSTRUCTIONFORMULASALSOMAYINCLUDEFACTORSFORBUILDINGOPERATIONSANDMAINTENANCEBASEDONTHENUMBEROFS
7、QUAREFEETANDSOMETIMESTHETYPEOFBUILDINGINVOLVEDTHEEARLIESTVERSIONSOFFORMULASWEREBASEDONPLANNINGMODELSWHICHCALCULATEDTHENUMBEROFFACULTY,THEAMOUNTOFSPACE,ANDTHEAMOUNTOFOTHERRESOURCESREQUIREDTOSERVEAGROUPOFSTUDENTSINANACADEMICPROGRAMSUCHFORMULASWEREMODIFIEDANDREFINEDBASEDONACTUALEXPERIENCEANDTHEANALYSIS
8、OFCOSTSINFUNCTIONINGINSTITUTIONSOVERTIME,SUCHFORMULASHAVETENDEDTOBECOMEMOREANDMORECOMPLEX,SOMETIMESADDINGCOMPONENTSFORPERFORMANCESTUDENTRETENTION,HIGHERLEVELSOFACADEMICACHIEVEMENT,ETC,ADDITIONALWEIGHTSFORVARIOUSFACTORSSUCHASSTUDENTDISADVANTAGE,ANDMODIFICATIONSTOALLOWFORCOSTINCREASES,SALARYINCREASES,
9、ANDBUFFERTOCOMPENSATEFORENROLLMENTDECLINES,ETCASTHEYHAVEBEENMODIFIEDTOREFLECTNEGOTIATIONSOVERBUDGETPRIORITIESANDOTHERISSUES,THECLAIMTHATFORMULASPROVIDEANOBJECTIVE,“EXTERNAL”BASISFORFUNDINGHASBEENERODEDBYTHEREALITYOFSUBJECTIVEDECISIONMAKINGANDNEGOTIATIONANOTHERAPPROACHTOFORMULAFUNDINGAVOIDSTHEDETAILE
10、DCALCULATIONSOFENROLLMENTBYDISCIPLINEANDLEVELOFINSTRUCTIONTHISAPPROACHCALCULATESANEXTERNALSTANDARDFORFUNDINGBYUSINGAGROUPOF“PEERINSTITUTIONS”ASAPOINTOFREFERENCEVARIOUSAPPROACHESRANGINGFROMSOPHISTICATEDSTATISTICALANALYTICALTECHNIQUESTOASIMPLEANDSTRAIGHTFORWARDSORTINGOFINSTITUTIONSBYAFEWCATEGORICALVAR
11、IABLESAREUSEDTODEVELOPPEERGROUPSTHEAVERAGECOSTPERSTUDENTFORTHEGROUPISTHENCALCULATED,ANDASTATEWILLSETFORITSELFAFUNDINGGOALBASEDONPOSITIONINTHEGROUPTHEFUNDINGGOALMIGHTBETHEAVERAGEFORTHEGROUP,ORPERHAPSTHE75THPERCENTILECLEARLY,THEINSTITUTIONSINCLUDEDINTHEPEERGROUPDETERMINETHELEVELOFFUNDINGREQUIREDBYTHEF
12、ORMULAUNSURPRISINGLY,THESELECTIONOF“PEERINSTITUTIONS”CANBEAMATTEROFINTENSENEGOTIATIONBASEPLUS/MINUSBUDGETINGBASEPLUS/MINUSFUNDINGOR“INCREMENTALFUNDING”INVOLVESSETTINGTHECURRENTYEARSFUNDINGTHROUGHANINCREASEORDECREASEOFTHEPRIORYEARSALLOCATIONBASEDONASETOFDECISIONSABOUTNEEDSANDPRIORITIESSUCHDECISIONSTY
13、PICALLYINCLUDESOMEOFTHEELEMENTSWHICHMAYBECONSIDEREDINFORMULASCHANGESINENROLLMENT,COSTINCREASES,SALARYINCREASES,THEOPERATINGCOSTSOFNEWBUILDINGS,ETCTYPICALLY,BUDGETCHANGESINVOLVEINCREASESFORSUCHFACTORS,BUTOCCASIONALLYTHEYMIGHTINCLUDEDECREASESIFANINSTITUTIONSENROLLMENTDECLINESORIFITSCOSTSAREJUDGEDTOBEE
14、XCESSIVEINTHECONTEXTOFFUNDINGFOROTHERINSTITUTIONSBUDGETSMAYALSOBEREDUCEDDIFFERENTIALLYAMONGINSTITUTIONSORPROGRAMSORACROSSTHEBOARDIFASTATEEXPERIENCESAREVENUESHORTFALLBASEPLUS/MINUSBUDGETINGFREQUENTLYUSESEXTERNALBENCHMARKSTOJUDGETHEADEQUACYOFFUNDING,WITHOUTBASINGFUNDINGDIRECTLYONBENCHMARKSORACALCULATE
15、DFORMULAAFEWSTATES,INCLUDINGILLINOIS,NEWYORK,OHIO,WASHINGTON,ANDFLORIDA,REGULARLYPERFORMANNUALORPERIODICSTUDIESOFINSTRUCTIONALCOSTSWHICHCANBEUSEDTOMONITORTHEEQUITYOFFUNDINGAMONGINSTITUTIONSANDTHEDISTRIBUTIONOFRESOURCESEVENSTATESWITHOUTSUCHSTUDIESFREQUENTLYMAKECOMPARISONSOFFACULTYSALARIESANDINSTITUTI
16、ONALFUNDINGWITHREFERENCETOOTHER,SIMILARINSTITUTIONSELSEWHERENEWINITIATIVESANDPRIORITIESAREPROPOSEDANDFUNDEDINALLSTATESWHETHERORNOTAFORMULAISUSEDASTHEEVIDENCEBELOWSHOWS,HOWEVER,THEYSEEMTOBEMOREPROMINENTANDVISIBLEINTHEBUDGETPROCESSWHENABASEMINUSAPPROACHISEMPLOYEDRELUCTANCETOCHANGEBUDGETINGAPPROACHSTAT
17、ESTENDNOTTOCHANGETHEIRBASICAPPROACHTOBUDGETINGFINANCIALSTABILITYANDPREDICTABILITYAREIMPORTANTTOINSTITUTIONALOPERATIONS,ANDTHESTATUSQUOUSUALLYREFLECTSASERIESOFNEGOTIATIONSOVERMANYYEARSAPROPOSALTOCHANGETHEBUDGETINGMECHANISMNORMALLYMAKESINSTITUTIONALLEADERSVERYNERVOUS,ESPECIALLYIFTHEPROPOSALISTOCHANGEA
18、FORMULAORTOIMPLEMENTANEWFORMULAFORMULACHANGESAREPARTICULARLYTHREATENINGBECAUSETHEYIMPLYALONGTERMORPERMANENTCHANGEINTHENEGOTIATEDAMOUNTOFFUNDINGPROVIDEDWHILEFORMULABUDGETINGPERSISTSINAMINORITYOFSTATES,THEIMPORTANCEOFSTABILITYISUNDOUBTEDLYANIMPORTANTFACTORINTHEPREPONDERANCEOFBASEPLUS/MINUSBUDGETINGAPP
19、ROACHESITISEASYTOIMAGINEINSTITUTIONALLEADERSACCEPTINGACHANGEFROMFORMULABUDGETINGTOBASEBUDGETINGTHERISKOFDRAMATICCHANGEISFARLOWERWHENTHESTATUSQUOBECOMESTHEBASISFORFURTHERBUDGETNEGOTIATIONSBOTHCHANGESINTHEFORMULAUSEDANDCHANGESFROMBASEPLUS/MINUSBUDGETINGTOFORMULABUDGETINGINVOLVESUBSTANTIALLYMOREUNCERTA
20、INTYFORINSTITUTIONALLEADERSBOTHAPPROACHESTOFUNDINGTENDTOBECONSERVATIVEINTERMSOFCHANGENEWPRIORITIES,NEWPROGRAMS,ANDDIFFERENTWAYSOFASSESSINGFINANCIALNEEDANDINSTITUTIONALPERFORMANCEREQUIREASUBSTANTIALINVESTMENTINNEGOTIATIONSANDDECISIONMAKINGBASEPLUS/MINUSBUDGETINGTENDSTOBEMOREFLEXIBLE,HOWEVER,BECAUSENO
21、NEOFTHEBUDGETALLOCATIONISDRIVENBYCHANGESINTHEWORKLOADELEMENTSOFTHEFORMULAORTHEFUNDINGOFPEERINSTITUTIONSINSTITUTIONSINFORMULASTATESTENDTOLIKETHESTABILITYOFFORMULAFUNDINGSOLONGASTHEIRENROLLMENTSGROW,BUTDECISIONMAKERSHAVECLEARLYDECIDEDNOTTOFINANCEFORMULAREQUIREMENTSWHENTHEYEXCEEDTHEREVENUESTHESTATEISPR
22、EPAREDTOALLOCATETOHIGHEREDUCATIONIMPORTANTFACTORSINDEVELOPINGTHEOPERATINGREQUESTREGARDLESSOFTHESTATESBUDGETCYCLEANDTHEAPPROACHTHATEACHSTATEUSESTODEVELOPTHEOPERATINGREQUEST,ANUMBEROFCOMMONFACTORSFREQUENTLYPLAYIMPORTANTROLESTHESEINCLUDEFUNDINGFORENROLLMENTORDIFFERENTLEVELSOFINSTRUCTION,INFLATIONARYCOS
23、TINCREASES,GENERALSALARYINCREASES,STATEWIDECOLLECTIVEBARGAININGAGREEMENTS,OPERATIONSANDMAINTENANCEFORNEWBUILDINGS,STRATEGIESTOIMPROVEPRODUCTIVITY,ANDSPECIAL/NEWPROPOSALSFORPROGRAMENHANCEMENTORQUALITYIMPROVEMENTTABLESSHOWTHERESPONSESTHATINDICATETHEIMPORTANCEOFVARIOUSFACTORSINTHEDEVELOPMENTOFOPERATING
24、REQUESTSINTHERESPONDINGSTATESRESPONDENTSWEREASKEDTOSEPARATETHOSEFACTORSTHATWEREIMPORTANTINAFUNDINGFORMULAIFONEWASUSEDINTHESTATEANDBASEPLUS/MINUSIFTHISAPPROACHWASUSEDINTHESTATETHEMOSTIMPORTANTFACTORSINDEVELOPINGOPERATINGBUDGETREQUESTSUSINGFUNDINGFORMULASWEREFUNDINGFORENROLLMENTANDFUNDINGFORDIFFERENTL
25、EVELSOFINSTRUCTIONIELOWERDIVISION,UPPERDIVISION,GRADUATEI,ANDGRADUATEIIHOWEVER,THESEFACTORSWERETHETWOLEASTIMPORTANTINTHEBASEPLUS/MINUSAPPROACHINTHEBASEPLUS/MINUSAPPROACH,THEMOSTIMPORTANTFACTORSWEREGENERALSALARYAGREEMENTSANDSPECIAL/NEWPROPOSALSFORPROGRAMENHANCEMENTORQUALITYIMPROVEMENTTHESETWOAPPROACH
26、ESTOBUDGETINGCLEARLYPRIORITIZENEEDSDIFFERENTLYINWRITTENCOMMENTSSTATESREVEALEDTHEIMPORTANCEOFUNIQUEFACTORSRELATEDTOTHEIRCONTEXTORRECENTEVENTSFOREXAMPLE,MARYLANDWROTETHAT“SPECIALINITIATIVESSUCHASTUITIONCONTROL,ENROLLMENTINCREASES,WORKFORCEDEVELOPMENT,ANDFUNDINGTOHISTORICALLYBLACKINSTITUTIONSHBIS”WEREI
27、MPORTANTTODEVELOPINGTHEOPERATINGBUDGETREQUESTNORTHCAROLINAWROTETHATCAMPUSSECURITYANDCOMPETITIVESALARIESWEREAMONGTHEMOSTIMPORTANTFACTORSINDEVELOPINGTHEIROPERATINGBUDGETREQUESTOTHERSTATECOMMENTSREVEALHOWMIXINGAPPROACHESADDSTOTHECOMPLEXITYOFTHEPROCESSFOREXAMPLE,STATESUSINGAMIXEDAPPROACHMIGHTUSEFORMULAF
28、UNDINGTOPARTIALLYFUNDINDIVIDUALINSTITUTIONS,WHILEOTHERTYPESOFFUNDINGSALARYORSPECIALPURPOSEUNITSAREBUDGETEDUSINGABASEPLUS/MINUSAPPROACHFURTHER,SOMESTATESINDICATEDTHATDIFFERENTUNITSNEGOTIATETHEIRBUDGETSDIFFERENTLYFOREXAMPLE,INNEWJERSEY,THECONTRACTEDSALARYINCREASESATSTATECOLLEGES/UNIVERSITIESARENEGOTIA
29、TEDBYTHESTATE,WHILETHERESEARCHUNIVERSITIESNEGOTIATETHEIROWNSALARIESADDITIONALLY,STATESINDICATETHATPRIORITIESMIGHTCHANGEFROMYEARTOYEAR,ANDTHEFACTORSIMPORTANTINDEVELOPINGANOPERATINGREQUESTWILLREFLECTCHANGINGPRIORITIESTHUS,THEWEIGHTOFTHEFACTORSASSHOWNINTABLESBELOWSHOULDNOTBECONSIDEREDSTATICINSTEAD,BUDG
30、ETINGISADYNAMICPROCESSNEGOTIATINGANAPPROPRIATIONSTATEFUNDINGFORHIGHEREDUCATIONISFINALIZEDTHROUGHAPROCESSOFNEGOTIATIONWITHGOVERNORSEXECUTIVEBUDGETANDSTATELEGISLATURESAPPROPRIATIONSTOARRIVEATTHEFUNDEDAMOUNTFORHIGHEREDUCATIONRESPONDENTSWEREASKEDTOREPORTTHECURRENTYEARSDOLLARAMOUNTOFOPERATINGREQUESTSFORH
31、IGHEREDUCATION,THEEXECUTIVEREQUESTFORHIGHEREDUCATIONOPERATION,ANDTHEENACTEDAPPROPRIATIONFORHIGHEREDUCATIONOPERATIONSOPERATINGREQUESTSVARYCONSIDERABLY,REFLECTINGTHEDIFFERENCESINSTATESIZE,ANDRANGEFROMOVERONEBILLIONDOLLARSTOSLIGHTLYMORETHAN32MILLIONDOLLARSALMOSTEVERYRESPONDENTINDICATEDTHATTHEEXECUTIVER
32、EQUESTFORHIGHEREDUCATIONOPERATIONSWASLESSTHANTHEOPERATINGREQUESTSHOWEVER,FIVESTATESINDICATEDTHATTHEOPERATINGREQUESTWASACTUALLYLOWERTHANTHEEXECUTIVEREQUESTFORHIGHEREDUCATIONOPERATIONSSEVENOFTHERESPONDENTSINDICATEDTHATTHEENACTEDAPPROPRIATIONAMOUNTWASEXACTLYTHESAMEASTHEEXECUTIVEREQUESTTWENTYONESTATESRE
33、PORTEDTHATTHEENACTEDAPPROPRIATIONFORHIGHEREDUCATIONWASHIGHERTHANTHEEXECUTIVEREQUESTALLOCATINGRESOURCESTOINSTITUTIONSTHESTATESVARYINTHEWAYTHATFUNDSFINALAPPROPRIATIONSAREDISTRIBUTEDTOINSTITUTIONSFUNDSMIGHTBEDISTRIBUTEDTOINSTITUTIONS,ORTOUNIVERSITYSYSTEMSORSTATEHIGHEREDUCATIONAGENCIESTHATTHENDISTRIBUTE
34、THEFUNDSTOINSTITUTIONSINAFEWSTATES,BOTHAPPROACHESEXISTALMOST70PERCENTOFTHERESPONDENTSINDICATEDTHATFUNDSAREDESIGNATEDTOINDIVIDUALINSTITUTIONSTWELVESTATESABOUT30PERCENTINDICATEDTHATFUNDSAREDESIGNATEDTOGOVERNINGSYSTEMSFORDISTRIBUTIONTOINSTITUTIONSTABLESHOWSHOWTHEOPERATINGAPPROPRIATIONSAREDISTRIBUTEDITI
35、SCOMMONFORSTATESTOHAVEAPPROPRIATIONSINASMANYASTHREEDIFFERENTCATEGORIES1LUMPSUMDISTRIBUTIONSWHICHPROVIDESUBSTANTIALFREEDOMINSPENDING2LINEITEMDISTRIBUTIONSBYCATEGORYOFSPENDINGOR3SPECIALLEGISLATIVELINEITEMSOVER60PERCENTOFTHERESPONDENTSINDICATEDTHATMORETHANHALFOFTHEFUNDSAPPROPRIATEDAREDESIGNATEDASLUMPSU
36、MDISTRIBUTIONSSIMILARLY,60PERCENTOFTHERESPONDENTSINDICATEDTHATLESSTHANAQUARTEROFTHEIRAPPROPRIATIONSWEREDESIGNATEDASSPECIALLEGISLATIVEITEMSFACTORSANDSTRATEGIESINDISTRIBUTINGOPERATINGAPPROPRIATIONSTOINSTITUTIONSTABLESHOWSWHICHFACTORSAREIMPORTANTINDISTRIBUTINGOPERATINGAPPROPRIATIONSTOTHEINDIVIDUALINSTI
37、TUTIONSFOREACHFACTOR,OVERHALFOFTHERESPONDENTSEITHERINDICATEDTHATTHEYHADNOROLEORDIDNOTANSWERTHEQUESTIONOFTHOSETHATDIDANSWERTHEQUESTION,MOSTREPORTEDTHATSPECIALORNEWPROPOSALSFORPROGRAMENHANCEMENTORQUALITYIMPROVEMENTANDFUNDINGFORENROLLMENTWEREHIGHLYIMPORTANTTABLESHOWSWHICHSTRATEGIESORJUSTIFICATIONSWEREI
38、MPORTANTINDISTRIBUTINGALLOCATIONSTOINSTITUTIONSMORETHANHALFOFTHERESPONDENTSDIDNOTRESPONDTOTHISQUESTIONORINDICATEDTHATTHEFACTORSLISTEDHADNOROLEINTHEDISTRIBUTIONOFFUNDINGOFTHOSEWHODIDRESPOND,ITSEEMSTHATMAINTAININGTUITIONLEVELS,PERFORMANCEMEASURESORMETRICS,AND“INTERNAL”HIGHEREDUCATIONPRIORITIESWEREAMON
39、GTHEMOSTIMPORTANTJUSTIFICATIONSORSTRATEGIESSOMERESPONDENTSPROVIDEDADDITIONALCLARIFICATIONONTHEROLEOFTHESEFACTORSINDISTRIBUTINGFUNDSTOINSTITUTIONSFOREXAMPLE,INCONNECTICUT,THEDEPARTMENTOFHIGHEREDUCATIONONLYDISTRIBUTESNEEDBASEDFINANCIALAIDFUNDSTOINDIVIDUALCAMPUSESBASEDONAFORMULAAPPROVEDBYTHEIRBOARDOFGO
40、VERNORSINMISSISSIPPI,EQUITYADJUSTMENTSHAVEBEENDESIGNATEDINTHEPASTTOINSTITUTIONSWHOSEFUNDINGWASNOTINLINEWITHPEERCOMPARISONSTHEFINDINGSPRESENTEDINTABLESEEMTOILLUSTRATETHESTABILITYOFTHEBUDGETINGPROCESSBYDEFAULT,THEBASEBUDGET,NOTTHEITEMSLISTEDASDECISIONFACTORS,ISSEENASTHEMOSTIMPORTANTFACTORINDETERMINING
41、THEDISTRIBUTIONOFFUNDSAMONGINSTITUTIONSSOURCEKELLIPARMLEY,ALLISONBELL,HANSLORANGE,ANDPAULLINGENFELTER,2009“STATEBUDGETINGFORHIGHEREDUCATIONINTHEUNITEDSTATES”SHEEO,PP39二、翻译文章译文美国高等教育预算编制预算方案通过一个资金预算的方法，各国在普遍发展的操作技术上考虑工作因素（如入学或建筑物经营）或在其他国家机构资金水平相当的情况下存在。这种做法的目的是确定一个公立高等教育机构，或根据标准的大学制度的外部资金需要，来公平地分配在不同
42、的机构所提供的高等教育经费。在许多国家，每名学生的入学分配的数额是根据教学和规定的，其中也包括参加课程的学生数量。一般来说，四个教学层次用于1）低年级本科生（中学毕业后的前两年学习），2）高年级本科生（取得本科学位的最后两年），3）专业学位硕士研究生学习4）博士的研究。国家资金确定系统是用于学科类别普遍遵循的资金方案（教学计划的分类），但通常用于编制预算的数目集群学科要比一个国家管理的群体要小得多。通常情况下，资金在学科中提供较低的水平，但指令只有在课堂环境和较大的学科类别中提供的学科是可行的。提供更多的资金是科学实验室必不可少的工作，甚至还可能有更多的资金为卫生研究提供专业，例如，其中实验室
43、指导和监督的临床实践共同参与。分配程序可能还包括非教学功能，如学生服务，对图书馆和机构的支持，或者这些可能会对一些教学类别按比例分配进行特别计算。方案还可能包括与建筑施工相关的平方数，有时还可能包括对建设类型维护的因素。程序的最早的版本是基于规划模型计算出的教师人数，空间大小，以及所要求的服务在学术课程的学生组的其他资源的数量。基于实际经验对这样的计算公式进行了修改和完善，以及在运作的机构成本分析。随着时间的推移，这种分配程序往往变得越来越复杂，有时增加了组件的高性能性（学生保留，学术成果更高的水平等），各种因素额外的重量，如不利于学生和费用增加、工资增长，利用缓冲区来弥补报名下降等。因为他们
44、已经对预算优先事项和其他问题进行谈判进行修改，并声称公式只提供了一个客观，“外部”的资金基本已被主观决策和谈判的现实削弱。另一种方法避免了按招生的详细计算方法来计算学科和教学水平所得出资金的公式。通过使用这种方法计算，以“同行机构”一组作为一个参考点来评定外部资金的标准。各种方法来制定同龄群体（包括从复杂的统计分析技术，来分析一个机构由少数类别变量排序）。假设用一个学校团体来建立一个资金，并在自己的目标的基础上，根据学校的地位，来计算这个学校学生的平均成本。这些资金的目标可能反映该组的的平均水平，或者75个百分位。很明显，各院校包括在同侪团体决定资助的公式要求的水平，同理，“同行机构“的选择是
45、一个强烈的谈判问题。相应的加/减预算相应的加/减拨款或“增量资金”包括设置通过增加或者前一年的分配约需要和基于减少本年度的拨款优先事项决定。这样的决定通常包括了可在公式中考虑的一些要素改变在入学，成本上升，工资的增加，新的建筑物等的经营成本。通常情况下，预算改革涉及因素的增加等，但有时他们可能包括，一个机构登记、其成本下降或判定其在其他机构提供资金方面过度下跌。如果一个国家经历了收入的短缺期时，预算可能也将在方案或机构之间减少。相应的加/减预算在没有立足于标准或计算公式直接资助的情况下，经常使用外部基准，以判断资金充足。几个区域，包括伊利诺伊，纽约，俄亥俄，华盛顿和佛罗里达州，每年定期研究或定
46、期执行可用于监控各机构间的公平性资金和资源配置的教学成本。即使没有这样的研究，参照学校也会频频与其他地方的类似机构的教师工资和机构的资金进行比较。新的倡议和优先事项的提出会将资金在所有区域应用。由于数据显示的比较缓慢，所以在预算过程中基本上采用的方法是减去可见数据。不愿改变预算编制办法各国往往不改变其基本的预算途径。金融稳定性和可预测性通常是很重要的运作体制，同时现状通常反映了多年来的一系列谈判结果。当一个方案改变了一般预算机制时，会使机构领导人非常紧张，尤其是如果该提案是改变一个公式或实施新的公式。公式的变化是极具威胁性的，因为它们意味着在谈判提供的资金数额长期或永久性的变化。虽然资金预算在
47、少数国家具有持续性，但是稳定的重要性，无疑是在加/减预算编制方法优势中起着重要因素。很容易想象改变机构领导者编辑方法得到接受来自基预算编制预算的公式。目前的现状是比带有戏剧性的变化的风险要低的多，试成为进一步谈判的基础的预算。无论是在使用公式的变化，还是从基数加/减预算涉及改变配方预算，都大幅度增加对机构领导人的不确定性。这两种资金的编辑办法往往是从保守的变革方面入手。新的优先问题，新方案，以及评估财务需要在不同的表现方式、体制进行谈判和决策，从而进行重大投资。相应的加/减预算更趋于灵活，但是由于没有预算分配，驱动工作量元素含量的改变，使其在公式或同行机构提供资金。公式中的教育机构往往喜欢一级
48、方程式资金（只要招生增长）的稳定性，但决策者已明确要求当他们超过国家正在准备分配给高等教育的收入时，决定不对资助方案。在经营发展方面的重要因素要求根据每个国家发展的经营要求，一个州的预算周期和使用方法往往有一个共同的因素起着重要的作用。这些措施包括为资助入学和不同的教育水平，增加通货膨胀的成本，一般加薪，全州范围内的集体谈判协议，运营和维护战略，来提高生产效率，特别是提高质量改进的新建议。表答复了这个问题，表明了各方面的因素在经营中的要求在国家发展的重要性。受访者被要求独立的重要因素是一个资金公式（如果一个人在该州使用）和相应的正/负（如果这种方法是在该州使用）。在开发经营预算请求使用筹资方式
49、中最重要的因素是招生和教学经费不同水平（即低年级，高年级，研一，研二）。但是，这些因素是基数加/减方法的两个最重要的因素。在基数加/减的方法中，最重要的因素是一般工资协议和方案提高或质量改进的新建议。这两种方法来编制预算清楚地确定优先需求不同。这两种方法来编制预算是明确确定优先不同的需求。在书面意见的国家揭示了有关最近发生的事件的背景或独特的因素的重要性。例如，马里兰州写道“有些特别管制措施，例如学费，入学率增加，劳动力的开发和资金，传统黑人院校（HBIS）“是对发展中国家重要的经营预算的要求。北卡罗莱纳州说，校园安全和竞争力的薪水是发展中国家之间进行经营预算要求的最重要因素。其他国家的意见，揭示如何混合增加了这一过程的复杂性的方法。例如，各国使用的是混合的方法，这个方法可以使用公式取得个别院校的部分资金，而其他类型的资金（工资或特殊用途的单位）预算使用的是基数加/减的办法。此外，一些国家指出，在不同的单位谈判预算也是不同的。例如，在新泽西州，在州立学院签约加薪是由国家谈判，而研究型大学是自己洽谈薪水的。此外，各国的优先事项可以表明，年复一年，发展中的重要因素作业要求将反映不断变化的重点。因此，该因素的权重如按照表如下所示不应被视为静态。相反，预算编制是一个动态的过程。谈判拨款国家对高等教育的资助是通过谈判进程落实省长（行政预算）和国家立法机关（拨款）从而达成了接受高等
