The financing of higher education in the Federal Republic of Germany: an introduction
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Baden-Baden
Nomos-Verl.-Ges.
1991
|
| Ausgabe: | 1. Aufl. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 296 S. graph. Darst. |
| ISBN: | 3789019461 |
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| 245 | 1 | 0 | |a The financing of higher education in the Federal Republic of Germany |b an introduction |c Ulrich Karpen (ed.) |
| 250 | |a 1. Aufl. | ||
| 264 | 1 | |a Baden-Baden |b Nomos-Verl.-Ges. |c 1991 | |
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| 650 | 4 | |a Education and state |z Germany (West) | |
| 650 | 4 | |a Education, Higher |z Germany (West) |x Finance | |
| 650 | 4 | |a Universities and colleges |z Germany (West) |x Administration | |
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Datensatz im Suchindex
| _version_ | 1804118430498947072 |
|---|---|
| adam_text | Table of Contents
Preface 5
Table of Abbreviations 9
Chapter One
The Financing of Higher Education:
Between Public Administration and Self Administration
Ulrich Karpen 11
Chapter Two
Basic Elements
Burkhart Miiller 33
Chapter Three
The Financial System
Burkhart Miiller 51
Chapter Four
Financial Organization
Jtirgen Blum 87
Chapter Five
Budgeting
Hugbert Flitner 135
Chapter Six
Central Institutions
Hugbert Flitner and Jtirgen Blum 173
Chapter Seven
The Financial System of the Universities in View of Current
Budgetary Conditions
Ulrich Karpen 201
7
Appendices 229
Bibliography 277
Index 289
About the Authors 295
8
The Financing of Higher Education: Between Public
Administration and Self Administration
by Ulrich Karpen
I. The Financing of Science 12
1. The Financing of Higher Education unter the Precept of
Financial Prudence 12
2. Elements of Higher Education Financing 13
3. Organization and Procedure of Higher Education Financ¬
ing 14
4. Investigative Approach 14
II. Higher Education Administration as Self Administration and
Public Administration 15
1. Scientific Freedom (Art. 5(3) of the Basic Law) 15
2. Autonomy and Legal Form of the University 16
3. Delineation between Duties of Self Administration and of
Public Administration 17
4. Organization and Procedure 19
III. Organization and Procedure of Higher Education Financial
Administration 19
1. Origin and Use of Resources 19
2. Spheres of Universities and State Responsibility 20
3. Organization of Higher Education Financial Administrati¬
on 22
4. Procedure of Higher Education Financing 23
IV. Criticism of the Current Financial Set up of the University and
Proposals for Its Improvement: An Appeal for more Autonomy 25
1. Defects in the University State Relationship 25
2. Science Financing and Budget Law 26
3. Participation by Universities in Financial Planning 29
4. Redefining Autonomy? 31
11
Basic Elements
by Burkhart Midler
I. The Chancellor as Finance Manager 34
II. The Federal Republic under the Basic Law 35
III. Higher Education: Historical and Contemporary Details 37
IV. Institutions of Higher Education in the Overall Educational
System 39
V. Institutions of Higher Education and the Basic Law 40
VI. Types of Institutions of Higher Education 42
VII. The Legal Status of Institutions of Higher Education 43
VIII. Institutions of Higher Education in the Federal and State Legal
A A
Systems
IX. Autonomy in Higher Education 45
X. Management of Institutions of Higher Education as Administra
46
tive Function
1. Task of Higher Education Management
2. Unified Administration
3. Informal Structures
4. Administrative Structure
33
The Financial System
by Burkhart Miiller
I. The Financing of Higher Education Historical and Contem¬
porary Features 53
II. Financial Management 54
1. Efficient Use of Capacities 55
2. Efficiency through Participation 56
3. The Problem of Efficiency in Higher Education 57
4. Financial Changes: Control, Possibilities and Limits 57
III. Legal Basis and Planning 58
1. Regulations at the Federal and State Levels 58
2. Non Legal Requirements for the Financing of Higher
Education (Planning) 58
IV. Financing of Higher Education in the Narrow Sense 60
1. Estimation and Completeness 60
2. Spending of Budgeted Funds 61
3. Supervision 61
V. Scope and Forms of Financing 61
VI. Sources of Financing 62
1. Tax Revenues 62
2. Tax Privileged Resources 62
3. Endowments 62
VII. Financing Procedure 63
1. Estimation of Budgetary Needs 63
2. Budget Plan and Financial Planning 63
VII. Budgetary Principles and their Problems 64
1. Duty of Estimation (Principle of Completeness) 64
2. Specificity 64
51
3. Annuality 64
4. Transferability 65
5. Postponed Obligations 65
6. Eligibility of Resources to Serve as Cover 65
IX. Global Budgets 65
X. The Structure of a Higher Education Budget Chapter 66
XI. Standards for Financing 66
1. Capacity Assessment 67
2. Overload Programs 70
3. Expansion and Contraction Planning 71
4. Financing Standards for University Buildings 71
a. Standard Spatial and Cost Values 72
b. Standard Values for Original Furnishing Costs 74
c. Empirical Values and Percentages of Building Value as
Basis for Building Upkeep Resources 77
d. Joint Tasks (e.g., Big Equipment Financing) 77
5. Performance Indicators 79
6. Basic Facilities 80
7. Research Results 80
8. Trend Observations 80
XII. Research Financing from Outside Sources 81
1. The Term »Outside Funding« 81
2. Variety of Research Support 81
3. Assistance Organizations 82
4. Financing Procedures 82
5. Commissioned Research 83
6. Consequential Costs 83
7. Administration of Outside Funding 84
XIII. Control of Spending 84
1. Financial Control 84
a. Control of Legality 85
b. Control of Regularity 85
c. Control of Efficiency 85
2. Outside Control Self Control 86
52
Financial Organization
by Jtirgen Blum
I. Introduction 88
II. Financial Management: Resources, Organizational Objectives,
Methods for Control 90
1. Personnel and Material University Resources:
Structural Elements, Functions 93
2. Primary and Secondary Objectives in the University:
Basic Objectives take Precedence to Formal Objectives 94
3. Methods of Control: Centralized and Decentralized Organi¬
zation 95
III. Financial Planning, Realization, Control: Organizational Levels,
Functions, Competences 98
1. Financing Levels in the Overall System: Overview 99
2. Structural Levels in the University and the State with their
Financing Competences 0
a. Operative Scientific Levels: Institute, Chair, Profes¬
sorship 1
b. The Decision making and Control Level »Depart
ment« 108
c. The Decision making and Control Level
»Senate/Administrative Council* 110
d. Managerial Levels in the University !l •
aa. Rectorship and Presidential Constitutions 112
bb. The Chancellor and the Transactional Level of
University Administration 115
3. Organization and Process of Financial Planning 117
a. Financial Planning at the Operative Level of Institu¬
te/Chair U1
b. Financial Planning at the Central Level of Senate/
Administrative Council
c. Financial Planning at the Central Level of the State 122
d. Financial Planning at the Level of Outside Donor 123
87
4. Control through Incentive Systems 123
5. Internal and External Auditing Objectives, Standards
Authorities 124
IV. Organization and Organizational Forms of Cooperation between
University and Industry 127
1. Objectives of Cooperation 127
2. Organization of Cooperative Research 128
3. Forms of Cooperation 129
4. Problems with Cooperation 133
Budgeting
by Hugbert Flitner
I. Financing of Higher Education 136
1. Responsibility 136
2. Sources of Financing 138
3. Types of Use 139
a. Personnel Resources 139
aa. Scientific Personnel 140
bb. Other Non Academic Personnel 143
b. Resources for Operating Expenses 144
aa. Accounting Plan for Non Academic Expenditures 144
bb. Discipline Related Resources 145
cc. Investment Resources 148
dd. Central Funds 148
II. Budgeting and Budgeting Methods 149
1. Types of Budgets 150
2. Budgetary Estimation Procedures 150
a. Resources Oriented Estimation Procedures 151
b. Requirements Oriented Estimation Procedures 152
3. Instruments of Steering and Control 153
III. Financing Procedures 155
1 Financing from Budgetary Funds 155
a. »Bottom Up« Budgetary Procedure
(aufsteigendes Haushaltsverfahren) 155
b. »Top Down« Budgetary Procedure
{absteigendes Haushaltsverfahren) 156
c Allocation of Budgetary Resources 157
aa. Personnel Resources 57
bb. Procedures 160
cc. Investment Resources I64
135
2. Financing with Outside Funding 164
a. Sources 165
aa. Federal Government 165
bb. States 166
cc. European Community 166
dd. German Research Association 166
ee. Foundations 167
ff. Private Donors 168
b. Problems 168
aa. Personnel 168
bb. Follow up Financing 169
cc. Self Provided Share of Resources 170
dd. Delineation between Primary and Side Line Work 170
ee. Freedom of Utilization 170
c. Administration 171
3. Financing from Endowments 171
Central Institutions
by Hugbert Flitner and Jiirgen Blum
I. Libraries (by Hugbert Flitner) 174
1. Overview 174
2. Functions 177
3. Organization 178
4. Financing 180
II. Computing Centers (by Jiirgen Blum) 182
1. Data Processing in Science The Regional Computing
Center at the University of Stuttgart 182
a. Task I82
b. Organization 183
c. Organizational Structure and Control of Operating
Expenses ^
d. The Facilities of the Computing Center 185
e. Networks 188
f. Production Statistics 188
g. Overview of Costs 189
2. Data Processing in the Central University Administration 193
a. The Development of the Use of Data Processing 193
aa. Hardware
bb. Software 194
194
cc. Cooperation in Development
dd. Organization
b. The Areas in which Data Processing is Used in
195
University Administration
aa. Student Administration
bb. Personnel Administration
cc. Financial Administration
dd. Other Systems and Data Processing 19*
c. The State System Concept
173
The Financial System of the Universities in View of
Current Budgetary Conditions
by Vlrich Karpen
I. Administration, Financing and Planning in Higher Education 202
1. Scientific Freedom and Public Responsibility 202
2. Higher Education Administration 203
3. Higher Education Financing 205
4. Higher Education Planning 207
II. Disturbances in the Condominium: Criticism 210
1. Enlargement of the »Governmental Share« in Higher
Education Administration and Financing 210
2. Criticism of Higher Education Administration 211
3. Criticism of the Higher Education Financial System 211
4. Criticism of Higher Education Planning 215
III. A Possible Therapy: Taking Part in Planning under the Prin¬
ciple of Mutual Participation and Implementing the Details of
Framework Plans 216
1. Possibilities for Compensating the Deficits in Self Admini¬
stration and Planning in the Universities 216
2. Forms of Participation by Universities in Financial
Administration and in Planning 218
3. Framework and Details Planning 220
4. Strengthening the Decision Making and Planning Powers
of the Universities 225
201
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| spelling | The financing of higher education in the Federal Republic of Germany an introduction Ulrich Karpen (ed.) 1. Aufl. Baden-Baden Nomos-Verl.-Ges. 1991 296 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Education and state Germany (West) Education, Higher Germany (West) Finance Universities and colleges Germany (West) Administration Finanzierung (DE-588)4017182-6 gnd rswk-swf Hochschulfinanzierung (DE-588)4134590-3 gnd rswk-swf Höheres Bildungswesen (DE-588)4299541-3 gnd rswk-swf Deutschland Bundesrepublik (DE-588)4011889-7 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4151278-9 Einführung gnd-content Deutschland Bundesrepublik (DE-588)4011889-7 g Hochschulfinanzierung (DE-588)4134590-3 s DE-604 Höheres Bildungswesen (DE-588)4299541-3 s Finanzierung (DE-588)4017182-6 s Karpen, Ulrich 1938-2023 Sonstige (DE-588)118140132 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002634349&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The financing of higher education in the Federal Republic of Germany an introduction Education and state Germany (West) Education, Higher Germany (West) Finance Universities and colleges Germany (West) Administration Finanzierung (DE-588)4017182-6 gnd Hochschulfinanzierung (DE-588)4134590-3 gnd Höheres Bildungswesen (DE-588)4299541-3 gnd |
| subject_GND | (DE-588)4017182-6 (DE-588)4134590-3 (DE-588)4299541-3 (DE-588)4011889-7 (DE-588)4143413-4 (DE-588)4151278-9 |
| title | The financing of higher education in the Federal Republic of Germany an introduction |
| title_auth | The financing of higher education in the Federal Republic of Germany an introduction |
| title_exact_search | The financing of higher education in the Federal Republic of Germany an introduction |
| title_full | The financing of higher education in the Federal Republic of Germany an introduction Ulrich Karpen (ed.) |
| title_fullStr | The financing of higher education in the Federal Republic of Germany an introduction Ulrich Karpen (ed.) |
| title_full_unstemmed | The financing of higher education in the Federal Republic of Germany an introduction Ulrich Karpen (ed.) |
| title_short | The financing of higher education in the Federal Republic of Germany |
| title_sort | the financing of higher education in the federal republic of germany an introduction |
| title_sub | an introduction |
| topic | Education and state Germany (West) Education, Higher Germany (West) Finance Universities and colleges Germany (West) Administration Finanzierung (DE-588)4017182-6 gnd Hochschulfinanzierung (DE-588)4134590-3 gnd Höheres Bildungswesen (DE-588)4299541-3 gnd |
| topic_facet | Education and state Germany (West) Education, Higher Germany (West) Finance Universities and colleges Germany (West) Administration Finanzierung Hochschulfinanzierung Höheres Bildungswesen Deutschland Bundesrepublik Aufsatzsammlung Einführung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002634349&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT karpenulrich thefinancingofhighereducationinthefederalrepublicofgermanyanintroduction |