高校专项经费拨款的国际比较及启示

International Comparison and Enlightenment of Universities' Special funds Appropriation

高校教育经费是教学科研活动得以顺利开展的重要前提和基本保障。在高校教育经费收入和专项经费收入上,央属高校内部及央属高校与地属高校之间存在较大差异。政府资助水平和筹资能力高低所带来的"马太效应",以及专项经费拨款的巨大差异,使得央属高校和地属高校在经费收入上存在越来越大的差距。纵观世界各国高等教育专项经费拨款模式,将科研评估与经费拨款相结合是国际高等教育专项经费拨款的共同经验,也是我国高等教育改革与发展的未来趋势。因此,我国高等教育专项经费拨款模式应着力于以下5个方面:在拨款主体上,成立高等教育拨款委员会;在拨款模式上,在引入高教评估的基础上综合考虑各校筹资能力;在拨款内容上,应以高等学校功能定位为重要基础;在拨款目标上,应遵循提高高等教育质量为目的的理念;在拨款制度上,还应完善一系列相关的配套机制。

Finance for higher education is an important prerequisite and basic guarantee for the smooth implementation of teaching and scientific research activities to be carried out. In the item of higher education funds and special funds income,there is a quite big difference in the central affiliated universities of all provinces;compared with central affiliated universities,special funds income obtained by local universities is too low. The“Matthew effect”brought by the level of government assistance and financing ability,and the huge difference of special funds income,makes the growing gap in funds income between the central affiliated universities and local universities. Throughout the world higher education special funds appropriation mode,combining scientific research evaluation and funding of higher education is the common eXperience of international higher education,and also meets the needs of higher education reform and development in China. Therefore,China’s higher education special funds mode should focus on the following five aspects：in the funding system,establishing a Higher Education Funding Council;in funding model,considering university’s financing ability on the basis of assessment;in the appropriation of content,function orientation of university should be taken as the important basis;in the funding target,the philosophy should aim to the quality improvement of higher education;in the funding system,a series of related mechanism should also be improved.