我国高等教育财政绩效拨款模式改革的思考

Reflection on the Reform of the Performance-Oriented Financial Allocation Model of Higher Education in China

高等教育规模扩大和政府财政支出下降的矛盾日益突出,出于对高等教育机构效率低下问题的日益关注,世界各国出现了调整高等教育财政拨款方式的趋势。我国进入高等教育大众化发展阶段后,也出现了上述问题。针对目前我国高等教育面临需求压力巨大、规模迅速扩张、质量问题凸现、投入不足等诸多矛盾,我国高等教育财政拨款模式改革的目标应定位为:借鉴国外有益经验,努力提高高教财政拨款与管理的科学性、公开性、公平性,强调高教资金分配的竞争性、择优性及效益。(一)拨款机制改革:构建"政府—中介—学校"三方协调运作机制模式;(二)拨款方法由单一的"综合定额加专项补助"模式改为"公式加合同"复合模式。

Against the backdrop of the increasing disparity between the expansion of higher education and the shrinking of government funds, various countries have begun to adjust their allocation models to cope with the issue of low efficiency of the institutions of higher learning. China is now facing the same problem as a result of the university enrolment expansion in recent years. In view of the specific difficulties such as huge demand pressure, rapid expansion, sub-standard quality, inadequate input, the objectivesof China＇s reform in this regard are as follows： draw on good experience of other countries, improve the fairness, transparency, competitiveness, efficiency in the allocation management process in a scientific manner. Also the allocation mechanism should adopt the model of the government, intermediary and schools in coordination and the allocation procedure should change from the one module of unified quotas plus subsidy to a double module of formula plus contract.