我国高等教育财政投入结构失衡问题分析

The Analysis of Financial Input Structure Imbalance Problem of China's Higher Education

随着我国对高等教育投入力度的加大,需要合理地配置资源,最大限度地发挥资金使用效益。以教育部直属的72所"211工程"和"985工程"高校为例进行分析发现:经费投入总量有较大增长,年增长率波动幅度很大;财政投入稳定性不足,财政拨款比例经历了先降后升的过程;经常拨款比例偏低,专项拨款和科研拨款比例偏高,经费配置结构存在失衡现象。我国应当建立高等教育财政投入同步增长机制,确定各类拨款的合理比例,明确重点建设投入的性质和作用,形成政府宏观管理、社会中介实施、高校自主办学相结合的拨款机制。

With the increasing investment in China＇s higher education,we need to allocate resources reasonably and maximize the use of funds.Through the analysis of 72MOE-administrated＂211Project＂and＂985Project＂universities,we can find the following characteristics：the total funds input have bigger growth,annual growth rate fluctuate very much;financial input is unstable,fiscal appropriation ratio first decreases and then increases;the proportion of recurrent funding is relatively low,the proportion of special funding and research funding is relatively high,the phenomenon of imbalance of funds allocation structure exists.Therefore,we should establish the synchronous growth mechanism of higher education financial input,determine the reasonable proportion of various funding,make clear the nature and role of key construction financial input,and form the appropriation mechanism combined of the government macro management,social intermediary responsible for the implementation and university autonomy.