政府财政资助民办高等教育的范畴及模式

Scopes and Models of Government Financial Support to Non-governmental Higher Education

公共产品理论、外部性理论和高等教育成本分担理论为政府财政资助民办高等教育提供了理论依据。政府对民办高等教育的财政资助,应该按照三个受助客体进行,资助内容涵盖政府财政预算内拨款、税收减免与银行贷款优惠等。我国民办高等教育政府财政资助可采取"三结合"模式,即直接资助和间接资助相结合、一般资助和重点资助相结合以及竞争性资助和非竞争性资助相结合的资助模式。

The theories of public products, externality, and government sharing the cost of higher education provide theoretical basis for public financial assistance to non-governmental higher education. Government financial support can be conducted in thrcc different ways, i.e. government budgetary allocation, tax break, and preferential bank loans. Government financial support of non-governmental higher education may adopt a ＂three combinations＂ approach, i.e. , combining direct and indirect funding, general and special funding, and competitively-obtained and non-competitively obtained funding.