A case study of decentralization reform in a Chinese university

Chinese universities are undergoing a decentralization reform that academic schools take the responsibility for its own running. Under the framework of the financial management system of “Unified Leadership, Two-level Management, and Centralized Accounting,” this decentralization reform primarily targets to establish a cost accounting and settlement system for various undertakings with schools as the main body; build a multi-level economic responsibility system centered at the school; and establish and improve efficient system restraint mechanism, supervision and management mechanism, accountability mechanism, and performance evaluation mechanism. The main purpose of this study is to introduce a case of a Chinese university concentrating on this reform. The primary contents of the reform will be introduced, followed by a discussion about some responses and introspections to the reform.