高等教育财政拨款模式的发展及改革对策研究

The Development of the State Funding Modes of Chinese Colleges and Universities and the Ways to Improvement

高等教育财政性拨款是高校日常教学、科研和管理所必需的经常性经费来源,它是整个高等教育事业高效运行和健康发展的基本保证。我国的高等教育财政拨款模式经过50多年的演进,有了较大的成效,但仍存在诸多不足,如粗线条的拨款方式使拨款行为难以体现公平,投入型拨款机制带来激励效应不足,政府独立运作的拨款机制使拨款缺乏信度等。为此,可根据发达国家先进经验的启示,通过改革拨款原则,兼顾公平、效率和公开,构建"政府→中介→学校"三方协调运作机制,引入绩效拨款等措施进行改革。

The fiscal funds are the constant financial sources for Chinese colleges and universities to maintain their regular operation. In spite of its fifty-year evolution, the state funding mode still leaves much for improvement. Coarse-grained allocation can hardly be justified; input-based funding mechanism partially resuits in the low incentive effects; the state-determined funding mechanism brings about a lack of reliability. The advanced experience in the developed countries implies that fairness, efficiency and openness can be incorporated into the funding mechanism, that a tripartite （govern- ment, intermediate and school） coordination mechanism should be established, and that the performance of the concerned colleges should be one o~ the criteria in the funding system.