论公共高等教育财政资源配置模式的“公式化”现象——以H省为例

On the Phenomenon of Formulated Public Higher Education Financial Resource Allocation Pattern: Evidence from H Province

基于公共高等教育财政资源配置模式是围绕高校办学成本而产生的政府财政性资金投入的组成形式和制度机制这一研究视角,本文论述了我国公共高等教育财政资源配置模式建构及转换过程中存在一种"被"公式化的制度现象。首先,从公共高等教育财政资源配置"过程被简单化"以及"内涵被模糊化"两个方面,论述了公共高等教育财政资源配置模式"被"公式化的基本表现;其次,从政府作为公共教育服务供给者的责任履行没有到位以及模糊化的预算过程掩盖了政府职能部门"机会主义"动机上,分析了公共高等教育财政资源配置模式"被"公式化的产生原因;最后,从地方高校办学规模快速扩大与生均预算内拨款急剧下降,以及预算控制数不能保障高校政策性人员支出经费基本需求等方面,揭示"公式化"制度现象对于H省及C高校所造成的制度效应。

From the research perspective that public higher education financial resource allocation pattern is a form and mechanism of government fiscal funding that arises based on public higher education school running cost, this paper discusses about a phenomenon of formulistic that exists during the public higher education financial resource allocation pattern establishment and transformation process. First, this paper elaborates a theoretical thought about the public higher education financial resource allocation pattern establishment and transformation from two perspectives, i.e., the externalities of public goods provided by higher education and diversity of functions of higher education. Next, it discusses about how the public higher education financial resource allocation pattern is formulated, which refers to the simplified process and obscured meaning of the public higher education financial resource allocation pattern. Then, it analyzes the cause of the formulation of public higher education financial resource allocation pattern, which refers to the fact that the responsibility of the government as a provider of public education is not fully accomplished and the opportunism incentive of the government functional department is concealed by the obscured budget process. Finally, this paper reveals the influence of the formulation on H province and university C, which refers to the dramatic reduction of budgeted average funding per student caused by the rapid expansion of college scale and the shortness of budgeted figure to cover the basic needs of higher education policy-based personnel for expenditure.