我国高校财务状况的困境与出路——基于高校财务面板数据的实证研究

Dilemma and Solutions of the Financial Situation in Chinese Universities: An Empirical Study Based on Financial Data of Universities

2018年部属高校年度预算颁布后,不少"富豪大学"引起社会关注,然而我国高校真实的财务状况并非乐观。数据分析显示,我国高校想要维持当前的办学规模,达到"双一流"的建设目标,巨大的经费支出是必然的。然而,实证研究发现,一味依靠政府财政投入或提高学费显然不能满足高校的发展要求,高校面临着高校财务状况不容乐观。高校想要持续健康发展,摆脱经费紧缺的困境,就不能只依靠政府经费,而应该自谋出路,寻找更多的经费来源,如更多与市场接轨,吸引社会捐赠,建立教育基金会管理队伍,充分发挥教育捐赠基金保值增值的作用,大力深化落实校企合作的科研成果转化。

Universities directly under the Ministry of Education have successively promulgated their annual budgets of the year 2018 where many "wealthy universities", even the so-called "wealth list of universities", have come out. However, the true financial situation of these universities is worth pondering. Based on several groups of data analysis, our universities under the current background aren’t as rich as they have been expected on the "wealth list of universities" and it is found that in order to maintain the current scale of running schools under the background of constructing universities in "dual first-class", a large amount of expenditures is inevitable. Moreover, long-term dependence on government’s financial investment or tuition is obviously unable to meet the need of the development of universities. Therefore, universities should not only rely on the government for their development and construction of "dual first-class", but also should find more funds sources.