公共财政扶持与民办高校宏观管理

Public Finance Supporting System & Macro Management of Non-governmental Colleges

民办教育已成为我国教育事业的重要组成部分，公共财政亦对民办教育的发展予以大力支持。本文通过对现今公共财政对民办高校扶持现状及相关国外经验的介绍，从公共财政自身性质、扶持方式、扶持效果以及宏观管理层面的立法约束、监管措施、评估激励等层面，对我国现阶段公共财政扶持民办教育的方式及存在问题进行分析，阐明在政府扶持机制中实施公共财政扶持和坚持宏观管理之间不可分割的关系，即在公平地实施多样性的扶持政策时，应当坚持对民办教育的宏观管理，坚持公共财政扶持的条件，有效落实公共财政扶持政策，完善政府扶持机制。

Non-government-funded Education has become a very important part of PRC Education System, and the State Public Finance has been contributing to the development of such non-government-funded education. Through learning the current situation of supporting non-guvernment funded higher institutions from public finance and foreign experience in this field, from the nature supporting method, supporting effects of public finance itself, and legislative constraints, regulatory measures, assessment incentives in macro-management level, this article analyses the current method of China public financial support for private education and the existing relevant problems, and explores the co-exist for implementing public finance support and insisting on macro management in government supporting mechanism, that is, when implementing multiple supporting policies fairly, we should insist on the macro management of private education, adhere to the conditions of public financial support, implement public finance support and perfect government supporting mechanism.