摘要
本文在分析生均预算内事业费与生均预算内公用经费支出呈现"中部塌陷"、"一骑绝尘"等现状的基础上,设计了生均"两费"基本标准制定的动态调整模型,分别基于生均社会必要教育成本、GDP总量、财政支出总量和历史"两费"水平等不同路径,结合国家或地方财力情况、物价变动水平、高校学生人数变化等因素,确定了生均教育经费基本标准和生均教育经费拨款基本标准。同时,提出了我国高等教育生均经费基本标准和生均财政拨款基本标准的制定和实施的政策建议。
By analyzing current dilemmas in China's expenditure of education fund, this article proposed a dynamic model of basic standards for education expenditure per student. This model includes basic standards for education funding per student and basic standards for appropriation of that funding, which are based on necessary cost of education per students, GDP, total fiscal expenditure, and former funding amount; and consider national or local financial situation, price level, and number of college students. Some suggestions for the policy of implementation are also included.
出处
《教育发展研究》
CSSCI
北大核心
2013年第13期78-85,共8页
Research in Educational Development
关键词
普通高等教育
生均教育经费基本标准
生均财政拨款标准
higher education
basic standards for education funding per student
basic standards for appropriation per student