中美高等教育拨款制度比较及其启示

A Comparison of Higher Education Funding in China and the United States and Its Enlightenment

拨款制度是高等教育财政制度的核心内容,也是高等教育宏观调控的重要手段。对比中美两国高等教育拨款制度,发现两国都呈政府主导、分级筹措、直接拨款与间接拨款并用、公平与效率兼顾等鲜明特征。但两国在拨款规模、拨款机构、拨款公式设计、拨款绩效评估、拨款资金的大学内部分配与问责机制等方面存在较大的差异。美国高等教育拨款制度作为当前比较成熟、先进的拨款制度,对于我国高等教育拨款制度改革具有十分重要的启示作用。

Funding is core to the financial system of higher education, and is also an important means of government adjustment for higher education. Comparing the funding systems in the U.S. and China＇s higher education, this paper finds that funding in the two countries are government-led, hierarchical, funding can be direct and indirect, equity and efficiency are both important considerations, etc. Meanwhile, the two countries have differences in the overall amount of funding, government authorities, performance assessment, distribution of the funds in the universities higher education funding system is comparatively more and accountability mechanisms, etc. The American mature and advanced and provides inspirations for China that is undergoing reforms in higher education funding.