发达国家高等教育财政经费分配模式研究

Public Funding for Higher Education in Developed Countries

发达国家对高等教育机构的财政拨款主要划分为两大类,即保证高等教育机构正常运转的总项经费和以支持科研为主的专项经费。发达国家分配高等教育财政总项经费时普遍采用拨款公式法,拨款公式的影响因子既包括投入标准,又包含绩效指标。发达国家对财政科研经费的分配以竞争申请为主,但是,也有多个国家根据相应指标分配基础科研经费。此外,部分发达国家开始关注高等教育机构的社会责任,将保持和适度扩大招生规模、对弱势群体学生实行特殊政策、提升高等教育服务社会的水平等以绩效合同的形式加以体现。

The public funding for higher education in developed countries is divided into two categories,i.e. the block grant to secure the operation of higher education institutions and the special grants mainly supporting research. The allocation of the block grant in developed countries are usually via funding formula,which includes both input criteria and performance indicators. The special grants for research often include the basis research funding and the competition-based funding. Besides,there have been quite a few developed countries focusing on the social responsibilities of higher education institutions. In those countries,performance contracts are used to promote the higher education institutions to maintain and properly enlarge their enrollments,provide special treatment to students from under-represented groups,and improve higher education institutions＇ the capability to serve the society.