Building regulations on internal budget of public university under the model of university autonomy

Abstract

The internal budget regulation is an internal document of an organization, or unit using the state budget, is drafted and issued by these entities to guarantee the principle of publicity and transparency in governmental financial management. With regard to public higher education institutions, the development of this subject's internal budget regulation also depends on its financial autonomy level in accordance with decisions of competent state authority (full or partial autonomy). This article is to contribute some opinions on the theory of building of internal budget regulations of public higher education institutions, under the model of university autonomy, in order to provide a sample structure of internal budget regulations of public higher education institutions under the current model of university autonomy in Vietnam.