研究型大学财务资源利用率的影响因素研究——基于财务资源使用者视角

A study on the influencing factors of financial resource utilization in research universities:from the perspective of financial resource users

财务资源使用者对高深知识的创造、使用、传播和储备体现了研究型大学实现各项职能的本质。本研究首先探查了财务资源使用者在研究型大学各项职能实现过程中的作用机制,继而构建了基于三阶段DEA的财务资源利用率评价模型,最后基于我国29所研究型大学2006—2016年的面板数据,运用Tobit回归模型实证探查了不同财务资源使用者对各项资源利用率的影响机制。研究结果表明:在校本科生、高级职称教师和重点学科数量的增加能显著提高各项财务资源利用率;而研究生培养质量不高、青年教师教研经验欠缺、学科建设"贪大求全"、基础研究部分领域落后于国际水平、应用研究"重立项轻成果"、科技服务研究脱离生产实践是阻碍各项财务资源利用率提升的主要原因。为此,本研究提出财务资源利用率提升的建议:以建设高素质教师队伍为引领,带动学科结构优化,增强科学研究能力,提升研究生培养质量。

The creation,use,dissemination and reserve of advanced knowledge by users of financial resources embody the essence of realizing various functions in research universities.This paper first probes the action mechanism of financial resource users in the implementation process of research universities′functions,then builds an evaluation model of financial resource utilization based on threestage DEA,and finally conducts an empirical research of the impact mechanism of financial resource users on resource utilization through Tobit regression model,based on panel data of 29 Chinese research universities from 2006 to 2016.Results show that the increase of the amount of undergraduates,faculty with senior professional titles and key disciplines could significantly improve financial resource utilization,while main obstacles for improvement of financial resource utilization are low quality in postgraduates′training,young faculty′s lack of teaching and scientific research experience,disciplines′excessive amounts,some fundamental research areas lagging behind the international level,applied researches′stressing items and overlooking outputs and technology service researches′disconnection from production practice.Methods for improving financial resource utilization are proposed accordingly:high-quality faculty should be constructed to promote optimization of the discipline structure,thereby improving scientific research ability and enhancing quality of postgraduate education.