美国公立大学与日本国立大学财政拨款体制比较研究

A Comparative Research of Financial Appropriation System between American Public Universities and Japanese National Universities

高等教育的发展离不开财政拨款，财政拨款是指政府拨款机构将经费直接下拨到学校，供学校分配使用的拨款方式。本文试图通过对美国公立大学与日本国立大学财政拨款的部门及权限范围、拨款的方式、拨款体制的改革趋势等方面进行分析比较，揭示高等教育财政拨款体制的共性和个性所在，以期能够对我国高等教育财政拨款体制的改革提供某种借鉴意义，以促进我国高等教育事业的发展。

The development of higher education can not get away from public finance appropriation. The public finance appropriation means the government descends budget directly to universities, providing the universities allotment and usage. By comparing authorities, methods and models, and trends of appropriation, the article tries to illuminate the commonness and individuality of higher education financial appropriation system, and offer revelation and use for reference to Chinese higher education in order to promote its development.