我国高等教育财政转移支付问题研究——基于地方高等教育收益溢出效应的视角

The Status Quo, Problems and Causes of Transfer Payment of Higher Education in China——Based on Spillover Effect of Benefit of Local Higher Education

我国现行的高等教育财政转移支付制度并没有充分发挥其弥补高等教育领域纵向财政失衡与横向财政失衡的功能,具体表现在地方高等教育财政投入不足与失衡上,而其根本原因则在于以计划为主导的高等教育财政投入体制与以市场为主导的人才就业制度是并行的。为此,应将地方高等教育收益溢出效应作为高等教育财政转移支付的依据,从而对其成本进行补偿与内部化,进而调动欠发达地区地方政府投资高等教育的积极性。

The transfer payment system of higher education in China does not give full play to make up longitudinal and lateral fiscal imbalance in the higher education field, which is embodied in shortage and imbalance of fiscal input of local higher education, and the fundamental cause is plan-based fiscal input system of higher education and market-based personnel employment system in parallel. The spillover effect of benefit of local higher education should be taken as a basis for transfer payment of higher education, so as to compensate for and internalize the cost, and mobilize the enthusiasm of local governments in underdeveloped areas to invest in higher education.