我国大学内部经费配置结构:特征、影响和原因——基于60所大学收支数据的分析

The Internal Funding Structure of Chinese Universities:Features,Influences and Reasons--Analysis Based on Revenue and Expenditure Data of 60 Universities

我国60所不同类型大学2015—2020年间部门预算数据显示:研究型、教学研究型和教学型收支结构极其相似,经费配置结构基本相同,带有明显政府控制特征。这种特征既极大地推动了大学快速发展和高等教育质量提升,但又导致大学发展面临趋同化、行政化,无法充分实现大学功能等现实困扰。我国不同层级政府对大学拨款模式极为相同、大学经费支出均严格遵循既定预算管理方式、来自市场和大学自身的经费占比偏低,在一定程度上是形成这种特征的直接原因。不同类型大学本应有不同社会职能与发展定位,这要在大学内部经费配置结构方面作出变革。因此,政府可参照大学类型来选择大学拨款模式,并引导大学多渠道筹资;减少大学经费使用限制,支持不同类型大学根据自身类型和发展目标进行科学定位与组织变革,选择并形成内部经费配置结构的特征与方式。

According to the departmental budget data of 60 different types of universities in China from 2015 to 2020,the revenue and expenditure structures of research,teaching with research and teaching are very similar,and the funding allocation structure is basically the same,with obvious government control characteristics.This feature not only greatly promotes the rapid development of universities and the improvement of higher education quality,but also causes the development of universities to face practical problems such as convergence,administration and inability to fully realize their functions.Different levels of government in China have very similar funding models for universities,university expenditures strictly follow the established budget management mode,and the low proportion of funds from the market and universities themselves are the direct reasons for this feature to a certain extent.Different types of universities should have different social functions and development orientations.This requires changes in the internal funding structure of universities.Therefore,the government can refer to the type of university to choose the university funding model and guide the university to raise funds through multiple channels;reduce the use of university funds,support different types of universities to carry out scientific positioning and organizational changes according to their own types and development goals,and select and form an internal funding allocation structure The characteristics and methods.