高等教育普及化背景下的毛入学率与经费规模及收支结构

On Gross Enrollment Rate,Funds Revenue and Expenditure Structure from Perspective of Universal Higher Education

1995-2018年38个OECD国家的数据表明:高等教育经费投入占GDP的平均比例随着毛入学率的增加而上升,生均经费指数未随毛入学率的变化而有大幅变动,社会投入占GDP的比例增幅高于公共投入占GDP的比例,社会投入的相对比例在升高,依赖于社会资源的投入;高等教育支出结构相对稳定,呈现出明显的趋同特征,日常性支出随着毛入学率的增长有微弱下降,人员薪酬支出占比一直保持稳定,表明各国均普遍重视高等教育的质量。我国2017年的高等教育毛入学率仅为OECD国家在1995年的平均水平,有22年的发展差距。我国经费投入规模与收支结构随着毛入学率发展呈阶段性特征,收入结构中的社会投入占比呈明显下降趋势,支出结构中的日常性支出和人员薪酬支出占GDP比例仍偏低。未来,我国高等教育相关主体要根据不同发展阶段作出经费收支结构的调整,确保我国高等教育经费总投入规模的不断增长,具体可通过放开学杂费限制等逐步提升家庭投入占比;鼓励社会主体参与办学来增加社会投入占比;调整经费支出结构使日常性支出占据较大比例,同时增加人员薪酬支出比例,推动高等教育体系的高质量发展。

Data from 38 OECD countries during 1995-2018 show that:the average ratio of higher education expenditure to GDP increases with the increase of gross enrollment rate,the index of per pupil expenditure does not change significantly with the change of gross enrollment rate,the ratio of social input to GDP increases more than the ratio of public input to GDP,the relative proportion of social input is increasing and dependent on social resources;the structure of higher education expenditures is relatively stable,showing obvious convergence characteristics,daily expenditures have slightly decreased with the growth of gross enrollment rate,and the propor-tion of personnel salary expenditures has remained stable,indicating that all countries generally attach importance to the quality of high-er education.The gross enrollment rate of higher education in China in 2017 was only the average level of OECD countries in 1995,with a development gap of 22 years.The scale of funding investment and revenue and expenditure structure in China shows stage char-acteristics with the development of gross enrollment rate,the social input ratio in the revenue structure shows a significant decreasing trend,and the daily expenditure and personnel salary expenditure in the expenditure structure are stil low in proportion to GDP.In the future,the relevant bodies of higher education in China should adjust the structure of income and expenditure according to different de-velopment stages to ensure the continuous growth of total investment in higher education in China,specifically by gradually increasing the proportion of family investment by liberalizing the restrictions on tuition and miscellaneous fees;encouraging the participation of so-cial entities in running schools to increase the proportion of social investment;adjusting the structure of expenditure so that recurrent expenditure takes up a larger proportion,and increasing the proportion of personnel salary expenditure to promote the high-quality de-velopment of the higher education system.