基于质量导向的高等教育财政投资方式研究

Research on Higher Education Finance Investment Way Based in Quality Guidance

我国高等教育财政投资模式属于成本分担型,先后采取了基数加发展方式、综合定额加专项补助、基本支出预算加项目支出预算三种财政投资方式。要借鉴国外的先进经验,坚持公益性质、质量导向、差别对待、绩效拨款,进一步增强财政投资的透明度,加大对学生的资助力度,建立科学的绩效拨款方式,加强对财政投资的监管。

The higher education finance investment pattern in China can be concluded as cost sharing.There are three kinds of investments,which including the cardinal number plus the development,the synthesis fixed quantity plus special subsidy,the basic expenditure budget plus the project expenditure budget.We learn not only from the overseas advanced experience,but also work on public welfare nature, quality guidance,difference treatment and the achievements allocation.It can make the financial investment more transparent,give more students subsidize,establish more efficient achievements allocation way and better supervision to the financial investment.