四川省政府财政资助民办高校政策研究

发布时间：2018-08-11 17:51

【摘要】：2010年四川省委、省人民政府发布了《四川省教育改革和发展规划纲要2010-2020》,在此纲要中专门提出了针对民办高校的改革和发展规划,主要涉及以下几点:第一,积极鼓励和大力发展民办教育。众所周知教育事业发展有它不可忽略的增长点,民办教育正是现阶段我国教育事业发展的重要增长点之一。因此经济社会发展的总体规划中不能缺少了民办教育这一重要组成部分,各级政府也要切实担负起相关的工作职责合理的统筹布局;第二,对于民办教育系统内出现的各类歧视政策要进行清理。要完善和落实一系列针对民办教育的优惠政策就需要各个相关部门都引起重视并切实进行落实,如教育、财税、金融、人社系统以及土地等部门。第三,建立新的扶持政策并完善现有政策。利用政府购买的方式促使民办教育服务能够良性循环和发展起来。第四,正确引导和依法管理民办学校。在民办教育系统的统筹规划和管理方面,政府要设立专门的机构负责该项工作。在法人登记、审批甚至投资人退出等方面,政府也需要进行更深层次的完善并建立更适合于民办教育体系现状的政策机制。然而在纲要中提到的很多优惠政策如:税收、合理回报、财政扶持、法人产权属性等问题都没有得到真正的明确和落实,这些问题的模糊都导致民办高校在融资过程中遇到不少阻碍。由于立法上存在缺失和模糊,各级政府在出台相关政策时也就出现了缺失和不到位的情况,尤其是在政府财政资助政策方面,民办高校并没有享有公平的对待,造成其资金得不到有益的补给,严重影响了民办高校的可持续发展。本论文将以准公共产品理论、外部性理论、市场失灵理论等公共管理理论为基础,针对现行政府财政资助政策进行分析,同时通过对有代表性的政府财政资助政策和操作模式的比较研究,提出适合于我省政府财政资助民办高校的政策建议。本文共分五章进行论述,第一章绪论对本研究的背景、目的意义以及国内外研究现状做简要叙述,同时介绍相关理论基础并对相关概念进行解释。第二章对四川省政府资助民办高校政策产生的背景及现状进行论述,并对这些政策实施的成效进行总结和分析。第三章提出政府在财政资助政策实施过程中存在的问题及带来的深远影响,从而引出问题出现的原因。第四章通过比较分析的方法着力分析政策实施中存在问题的原因及得到的启示。第五章在前面比较分析研究的基础上,提出政策建议。
[Abstract]:In 2010, the Sichuan Provincial Party Committee and the Provincial people's Government issued the outline of the Sichuan Education Reform and Development Program 2010-2020, in which the reform and development plan for private colleges and universities was specifically put forward, mainly involving the following points: first, We will actively encourage and vigorously develop private education. It is well known that the development of education has a growth point which can not be ignored. Private education is one of the important growth points in the development of education in our country. Therefore, the overall planning for economic and social development must not lack the important component of private education, and governments at all levels should also conscientiously shoulder the relevant work responsibilities and have a reasonable overall arrangement; second, All kinds of discrimination policies within the private education system should be cleaned up. To perfect and implement a series of preferential policies for private education, it is necessary for all relevant departments to pay attention to and carry out them, such as education, finance and taxation, finance, human society system and land, and so on. Third, establish new support policies and improve existing policies. Make use of the way that the government buys to urge the private education service to be able to virtuous circle and develop. Fourth, correctly guide and manage private schools according to law. In the planning and management of private education system, the government should set up a special organization to take charge of this task. In the aspects of legal person registration, examination and approval and even investor withdrawal, the government also needs to make further improvement and establish a policy mechanism that is more suitable for the current situation of the private education system. However, many of the preferential policies mentioned in the outline, such as taxation, reasonable returns, financial support, property rights of legal persons, and so on, have not been really clearly defined and implemented. The ambiguity of these problems leads to a lot of obstacles in the financing process of private colleges and universities. Because of the lack and vagueness of legislation, when the governments at all levels issued the relevant policies, there were also deficiencies and imperfections. In particular, in the aspect of the government's financial aid policy, private colleges and universities did not enjoy fair treatment. As a result, its funds are not available for beneficial supply, which seriously affects the sustainable development of private colleges and universities. Based on the quasi-public product theory, externality theory, market failure theory and other public management theories, this paper will analyze the current government financial aid policy. At the same time, through the comparative study of the representative government financial aid policy and operation mode, the paper puts forward some policy suggestions suitable for the provincial government to subsidize private colleges and universities. This paper is divided into five chapters. The first chapter is an introduction to the background, purpose and significance of this study, as well as the current situation of research at home and abroad. At the same time, it introduces the relevant theoretical basis and explains the related concepts. The second chapter discusses the background and present situation of the policies of the Sichuan Provincial Government to subsidize private colleges and universities, and summarizes and analyzes the effect of these policies. The third chapter points out the problems existing in the implementation of the government's financial subsidy policy and its far-reaching influence, which leads to the causes of the problems. The fourth chapter analyzes the causes of the problems in the implementation of the policy by means of comparative analysis. The fifth chapter puts forward the policy recommendations on the basis of the previous comparative analysis.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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