民办高等教育的公共财政扶持政策的研究——以福建省为例

A Study of Public Financial Support Policy to Non-governmental Higher Education——A Case of Fujian Province

对民办高等教育公共财政政策的扶持,是民办高等教育发展的需要,也是公共财政的职责所在。民办高等教育的公共属性需要公共财政扶持,这不仅有利于促进高等教育入学机会均等的实现,还有利于促进经济增长。与公办院校相比,福建民办高校在公共财政政策方面存在着专项资金政策、生均拨款政策、税收优惠政策和学生资助政策等不公平的问题,由此提出扶持民办高等教育发展的公共财政政策建议。

The public financial support policy to non-governmental higher education is the requirement for the development of non-governmental higher education.It is also the duty of public finance.The public attribute of non-governmental higher education needs public finance support,which is not only helpful to the realization of equal access to higher education,but also helpful to promote economic growth.Compared to public colleges and universities,there exist unfairness in public finance policies including special fund,student unit funding,tax preference and student aid etc.Therefore,this paper puts forward suggestions on how to support the development of non-governmental higher education.