湖北省地方普通高校教育经费支出结构分析——以H校为例

Analysis on the Structure of Educational Funds Expenditure of Local Colleges in Hubei—Taking H School as an Example

教育经费的支出结构是教育经济学中一个重要的分支。将湖北省省属院校H校为样本,以个案为切入点,剖析地方普通高校教育经费的支出结构。研究发现,地方普通高校基本经费支出相比项目经费支出较高;人员经费相对于公用经费在教育事业费中占比高;三公经费支出总额不断波动;高校科研经费支出不断增加。地方普通高校教育经费在使用的过程中出现了教育经费支出规模不足、经费支出结构不合理、经费支出管理不到位等问题。因此,高校应从完善教育经费财政投入机制,优化教育经费支出结构,加强教育经费支出管理等方面采取措施,从而提高普通高校的教育经费使用效率。

The expenditure structure of educational funds is an important branch of educational economics. Taking the H school of a provincial college in Hubei Province as a sample and taking individual cases as the starting point, this paper analyzes the expenditure structure of education funds in local universities. The study found that the basic expenditures of local colleges and universities are higher than project expenditures;personnel expenditures account for a higher proportion of education expenditures relative to public expenditures;the total expenditures of three public expenditures continue to fluctuate;and the scientific research expenditures of colleges and universities continue to increase. In the process of using the educational funds of local colleges and universities, problems such as insufficient scale of educational expenditures, irrational structure of expenditures and inadequate management of expenditures have appeared. Therefore, colleges and universities should take measures to improve the educational funding mechanism, optimize the structure of educational expenditures, and strengthen the management of educational expenditures, so as to improve the efficiency of the use of educational funds in ordinary colleges and universities.