中央直属高校财政拨款模式的历史变迁与改革思路

On Financial Allocation Patterns of Universities Affiliated to Central Government Departments:Historical Changes and Reform Ideas

本研究在分析我国高校财政拨款模式的历史变迁、现行高校财政拨款模式及其不足的基础上,重点探讨了我国中央直属高校财政拨款模式改革的任务与原则、理论建构与实施条件,提出了中央直属高校财政拨款模式改革的总体设想:构建一个以高校成本为核心的"基本支出"、以国家需求为导向的"项目支出"和基于高校功能发挥的"绩效支出""三位一体"的预算拨款体系。

On the basis of analyzing the historical changes of financial allocation patterns of universities affiliated to central government departments in China and pointing out the disadvantages of current financial allocation pattern, this paper discussed the reform of current allocation pattern on such aspects as its task, its principles, its theory construction and its implementing conditions. It especially proposed a general thinking on the reform of current financial pattern by constructing a new financial allocation system with three key elements： the ＂basic expenditure＂ taking the cost of universities as its core, the ＂item expenditure＂ oriented by the national demands, and the ＂performance expenditure＂ based on functions of universities.