高等教育的财政中立研究

On the Fiscal Neutrality of Higher Education

高等教育财政中立,是指中央及地方对高校的公共财政投入和经费管理等要遵循教育发展规律,不改变原来的高等教育总需求状况,从战略的高度配置高等教育资源,常态地、持续地保证高等教育系统的整体质量。高等教育财政中立表现为在高等教育经费总量投放、结构调整上实现公平与效率的均衡统一。财政中立是相对的,它对高等教育发展的作用反映了一定的社会经济背景和高等教育发展的整体环境的客观要求。长期以来,我国的高等教育财政政策一直处在扩张型、紧缩型、中立型交替和混合发生作用的状态。进入2007年之后,我国的高等教育财政出现向中立发展的趋势,但也面临着新的问题。建立和健全地方高校的上级财政补助机制,加快高等教育拨款法规的立法进程,扩大高等教育公共财政的覆盖范围,才能真正实现高等教育财政中立的目的和要求。

The fiscal neutrality of higher education is that central and local public investment and management of outlay must obey education law without changing general customary demands of higher education, allocating resources of higher education in view of strategy to ensure the quality of full higher education normally and stably. It also means the equilibrium and unification of equality and efficiency between the general investments and the adjustment to structure. Meanwhile, it is relative, which reflects the impersonal demand of the special social economy background and the whole development circumstances of higher education. For a long time, Chinese fiscal policies of higher education have been operating in the type of overspreading and contraction and neutrality in mixture and alteration. Although there has been a neutrality trend since 2007, new challenges are on the comer. The ultimate purpose of the fiscal neutrality of higher education will come true with the mechanism of higher-up fiscal subsidy to local colleges established, the lawmaking process of appropriation for higher education sped up and the scope of public finance of higher education expanded.