国内外高校财政经费投入模式比较分析及启示

Public Funding Mode in Chinese and Foreign Colleges and Universities: Comparison and Inspiration

由于各发达国家对高等教育的理解不同,其财政经费投入模式也各不相同。通过对美国、英国、日本、澳大利亚、印度等国家的高校财政经费投入模式的分析,结合我国高校财政经费投入制度的现状进行比较,得出如下结论:我国高校财政经费投入模式应改革科研经费拨款模式,形成以绩效拨款为主体的财政投入模式;应借鉴国外高校的经费预算管理模式,设立高校教育经费预算管理小组,科学编制教育经费预算,大力实施经费预算评价。

Developed countries have different modes of funding for higher education as their understanding of it varies. The author of this paper compares the higher education financing modes in China and in developed countries such as America,Britain,Japan,Australia,and India. The author reaches a conclusion that China should reform its allocation mode of research funding so that colleges and universities will receive grants in accordance with their performance; and that Chinese colleges and universities should learn from foreign experience of funding management by setting up a budget panel,planning the budget scientifically,and establishing an efficient mechanism to assess the budget.