世界一流大学的经费支出结构:特征、原因及启示——基于2002—2020年间36所美国大学的数据分析

The Expenditure Structure of World-Class Universities: Characteristics, Reasons and Enlightenment——Based on Data Analysis of 36 American Universities from 2002 to 2020

大学经费支出结构不仅有效反映了大学组织在发展进程中的资源投入方向、配置方式和战略规划,更直接决定了大学在现有发展基础及所处内外部环境下的职能发挥和发展活力。2002—2020年间36所美国世界一流大学各项支出的规模及其占总支出比重、年均增长率虽有差异,但从支出功能来看,公立大学和私立大学的各项支出均保持稳定增长的趋势,教学和研究支出均为核心部分,两类大学的校均教学和研究支出规模相加占校均总支出的比重范围为50.71%~64.49%,且私立大学要略高于公立大学。从支出用途来看,公立大学和私立大学的各项支出增长明显,且校均工资和福利支出规模最大,两者之和占校均总支出的比重稳定在53.63%~68.01%,公立大学要略高于私立大学。总体上呈现出重视人才培养、科学研究和教师队伍建设的特征,这可能是受到了治理逻辑下基于学术权力的经费分配机制、教师薪酬规划引领下的人才吸引与教师队伍建设、财政经费紧缩背景下的收入来源主体多元化等的影响。基于本文的研究结论,世界一流大学建设高校的各相关主体可以有针对性地提高学术权力地位,优先保障教学和研究支出;提升教师工资支出占比,提供多元化的福利待遇体系;加大政府经费与政策支持力度,鼓励大学多渠道筹措教育经费。

The structure of university expenditures not only reflects the direction, allocation and strategic planning of university resources in the development process, but also directly determines the functions and vitality of universities in the existing development base and the internal and external environment they are in. The average expenditure on instruction and research was the core part of the expenditure, and the average annual growth rate of both types of universities ranged from 50.71% to 64.49% of the total expenditure, and private universities were slightly higher than public universities. In terms of spending purposes, the public and private universities have seen a significant increase in various expenditures, and the average salary and welfare expenditures were the largest—the sum of the two accounting for a stable 53.63% to 68.01% of the total average university expenditures, with the public universities being slightly higher than the private universities. In general, there existed an emphasis on talent training, scientific research and faculty development. This may be influenced by the funding allocation mechanism based on academic power under the logic of governance;talent attraction and faculty building led by faculty compensation planning;and diversification of revenue source subjects in the context of financial funding constraint. Based on the findings of this paper, all stakeholders of world class university construction can target to improve the status of academic power and give priority to guarantee instruction and research expenditures;increase the proportion of teachers’ salary expenditures and provide diversified welfare treatment system;increase government funding and policy support and encourage universities to raise education funds through multiple channels.