后扩招时期政府间高等教育财政责任研究——基于经费结构变迁的视角

Inter-government Fiscal Responsibility on Higher Education in Post-enrollment-expansion Era——The Perspective of the Change in Funding Structure

随着财税体制的改革和高校大部分下放,中央属高校和地方属高校财政性经费及生均经费差距日趋明显。差距扩大给地方性院校带来了诸多不利。多级政府高等教育体制中的一个重要问题,就是如何在各级政府之间划分高等教育的投资责任。对目前我国高教经费出现的危机,从财政分权视角进行探析,可以提出三点政策建议,即中央政府加大放权力度的同时加强政府的投资力度;基于效率和公平的原则划分中央和地方政府的权责范围;政府增加财政投入,帮助高校增强还贷能力,缓解高校负债运行压力。

With the reform of fiscal and taxation system and decentralization of most universities,the funding disparity between the central and local universities is increasingly evident,which has brought about much adversity for the latter.Chinese higher education system is one involving multi-level governments.It is crucial to clarify their respective funding responsibility.Three suggestions are proposed as against the emerging funding crisis in higher education.