我国高水平高职学校经费支出分析——基于规模与结构的研究视角

The Analysis on the Expenditure of High-level Higher Vocational Colleges in China——Based on the Pespective of Scale and Structure

基于我国30所“双高计划”高水平高职学校2016-2020年的预算数据,研究其经费支出规模和支出结构,比较后发现:我国“双高”院校存在支出规模较小且历年增速较慢,支出规模与办学规模不符;同一地区内支出规模的校际差异远大于区间差异和归属间差异;支出结构差异性小且稳定,特色化办学无法保障等问题。为促进我国高水平高职学校实现高质量发展,需要加大政府投入,多渠道筹措经费,保障高职学校支出规模;规范财政分权,加大转移支付力度,缩小高职学校差异;建立差异化的拨款标准,细化预算科目,彰显“千校千面”的办学特色,进而有效配合“双高计划”实施进程和职业本科建设,服务高质量高等职业教育体系建设。

This study uses 30 high-level"double-high plan"polytechnic colleges in China as a sample,and analyzes the expenditure scale and structure in China's high-level higher vocational colleges based on budget data from 2016 to 2020.After comparison,it is found that China's high-level higher vocational colleges have small expenditure scales and slower growth rates over the years,and the expenditure scale does not match the school scale;the inter-school difference in the expenditure scale in the same area is much larger than the interval difference and the difference between attributions;the difference in the expenditure structure is small and stable,specialized school running cannot be guaranteed.Therefore,to promote the high-quality development of high-level higher vocational colleges,this study proposes to increase government investment,raise funds through multiple channels to guarantee the expenditure scale of polytechnic colleges;standardize fiscal decentralization,increase transfer payments,and reduce differences in polytechnic colleges;establish differentiated funding standards,refine budget subjects,and demonstrate differentiated schooling features and other countermeasures.And then effectively cooperate with the implementation process of the"double-high plan"and the construction of vocational undergraduates,at the same time,this study aims to serve the construction of a high-quality higher education system.