美国高等教育公式拨款的演进与改革

Development and Reform of Funding Formulas of American Higher Education

美国高等教育公式拨款经历了从简单到复杂、从关注数量到关注质量的转变。进入21世纪后,美国各州对财政拨款公式进行了系统改革,主要趋势是增加以产出为导向的绩效拨款。乔治亚州高等教育公式拨款改革的方向和程序告诉我们,美国高等教育公式拨款的基本要素和改革理念具有普遍意义,设立符合财政拨款基本原则、符合目前和长远利益的拨款制度将成为我国高等教育拨款改革的方向。

Funding formulas in United States has experienced the transitions from simple to complex and from focusing on quantity to quality. In the 21th century, a good number of states have reformed their funding formulas systematically with the trend of adding the item of performance funding based on outcomes.The case study of funding reform in George showed a whole picture in the directs and procedures of funding formula reform. The fundamental elements and reforming ideas have international meanings which direct China funding reform to obey basic principles and bless both short and long benefits.