摘要
分税制的推行奠定了政府教育财政责任下移的制度逻辑,但同时带来中央与地方两级政府在财政经费投入方面的相对缺位。地方高校囿于狭窄的外部资源配置渠道及有限的市场机制作用空间,有以精英高校为标杆,迎合政府行政认可型公共政策导向的强烈组织意愿,以达到向院校层级中上层进位、拓宽外部资源配置渠道的目的,但其资源配置与教学型院校现实财政基础发生严重错位,导致教学资源受到严重挤压且科研资源配置效益低下的两难境地。解决此问题需改进公共政策制度安排,引导各类地方高校找准定位、办出特色,适应市场需求以获得社会支持。
The implementation of the tax distribution system has laid the system logic of the downward shift of the government's educational financial responsibility, and also made the conclusion of the vacancy of financial funds input of both the central and local governments relatively. Local colleges and universities owe to the narrow channels of external resources allocation and limited space of the role of market mechanism, considering the elite colleges and universities as a benchmark, with the strong organization wishes to meet the public policy orientated by government administration, try to climb the ladder of the institutions to widen the channels of external resources allocation. But the reality of its teaching colleges and universities financial base, do not be appropriate with the resources allocation seriously, which leads to the conclusion of squeezing teaching resources and the inefficiency of scientific resources. To solve this problem needs to improve the public policy system arrangement, guide on all kinds of local colleges and universities to determine orientation, build its own characteristics, meet the market demands, and then obtain the social supporting.
出处
《中国高教研究》
CSSCI
北大核心
2014年第4期20-24,93,共6页
China Higher Education Research
基金
全国教育科学"十一五"规划教育部青年专项课题"高等教育参与欠发达地区发展型社会变迁的可行性研究"(课题编号:EIA100423)的研究成果之一
关键词
教育财政
责任下移
地方高校
educational finance
the downward shift of responsibility
local colleges and universities