大学财政治理结构中的政府作用

The Role of Governments in the Fiscal Governance Structure of Higher Education Institutions

构建有效的大学财政治理结构对应对全球性的高等教育财政危机具有重要意义。一个良好、有效的大学财政治理结构,其最终目的是要促进入学机会的公平、提高大学资源利用效率,将大学的财务目标从关注投入引导到关注产出,并且具有可问责性。结合中国的公共财政转型过程,本文重点分析了政府在大学财政治理结构中的作用。研究认为,政府应当本着公共取向原则、更广泛覆盖原则和绩效原则,通过拨款、立法等机制,发挥保障作用和激励作用,维护高等教育入学机会的公平,完善高等教育市场竞争机制,提高高等教育机构的效率和可问责性。

The construction of an effective fiscal governance structure in higher education institutions is vital for dealing with the global financial crisis.The effectiveness of such fiscal governance structure can promote the access opportunity equality,increase the resources allocation efficiency and form an output-oriented financial system with more accountability.In order to promote the access opportunity equality and increase the competition and accountability of higher education markets,the governments should play a guaranteed,coordinated and incentive role in the fiscal governance structure.