摘要
英国高等教育财政资源配置的历史可分相对稳定期、波动期和持续紧缩期三个阶段,在高等教育财政资源配置的执行机构、内容、方法、程序、制度保障等方面均形成了自己的特色。借鉴英国的做法,我国可以考虑设立相对独立的财政资源配置机构,增强财政资源配置的透明度,构建以绩效为导向的财政资源配置机制,完善财政资源配置的法律制度。
Education financial resource allocation of British high school can be divided into three phases: therelatively stable phase, the fluctuation phase and the continuous contraction phase. It formed its own characteristics in the execution, scale, proportion, category and method of legal protection of the education financial resource allocation. Learning from the British experiences, first of all, we can set upa relatively independent institution of high school education financial resource allocation. Then, enhance the public transparency of theprogram. What's more, construct the performance-oriented financial resource allocation mechanism. Last butnot least, improve the institution arrangement in order to promote China's education financial resource allocationin high schools.
出处
《财政科学》
2018年第2期60-65,共6页
Fiscal Science
关键词
英国
高等教育
财政资源配置
Britain
Higher Education
the Financial Resource Allocation