高等教育公共支出的国际比较分析——兼议高等教育财政制度转型

An International Comparison Analysis of Higher Education Public Expenditure——Discussion of the transformation of higher education financial system

"4%目标"实现后如何建立科学的高等教育公共支出机制?根据OECD提供的数据验证,其一,各国高等教育公共支出与GDP、公共总支出之比存在差异;其二,各国高等教育生均公共支出数量、结构与比例存在差异。除了"经济论"之外,根本原因在于高等教育制度安排。在此提出建议:理论上,认清高等教育服务的准公共产品性质,既要保障公共支出又要扩大私人支出;制度上,加强生均公共支出和生均总支出等制度建设,确保教育服务质量水平;实践上,提高经费分配与组织行为的规范性,在私人支出比例扩大的同时,释放大学活力。

How to establish a scientific mechanism of higher education public expenditure after ＂4% target＂？ First of all, the ratio of the national higher education public expenditure and GDP are differences according to the data providing by the OECD; The second, the quantity and structure and scale of the national higher education public spending are also different. In addition to ＂economy view＂, the root reasons could only be explained from the national higher education system. There are the corresponding countermeasures and suggestions. In theory, We should to recognize the nature of quasi-public products of higher education services to both public expenditure and private spending; in system, We should increase public expenditure per student and total expenditure per student of system construction for ensuring the quality of the education service; In practice, We should to improve the standardization of the funding and organization behavior to release university energy while private expenditure scale expanding.