湖南省高等教育财政拨款模式研究

发布时间：2018-01-11 19:24

本文关键词：湖南省高等教育财政拨款模式研究　出处：《长沙理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国的高等教育在近年来取得了跨越式发展，它已是国家和社会进步的中流砥柱。高等教育财政拨款模式是高等教育财政政策的核心内容之一，也是高等教育宏观调控的重要手段。它保证着高等教育投入，对落实高等教育发展战略有着重要意义。随着我国财政性教育经费达到GDP的4%的历史性突破，推动高等教育财政拨款模式改革成为影响高等教育发展速度和质量的关键因素。现行的湖南省高等教育财政拨款模式是沿用“综合定额+专项补助”模式的框架下加入多种政策参数对综合定额部分进行调整，其在推行时适应了当时的需要，但随着时间推移已经呈现一些不足。首先“综合定额+专项补助”的拨款模式已不能匹配湖南省高等教育发展对效率的要求，绩效拨款以其良好的竞争和效率导向成为大势所趋。其次，湖南省财政拨款制度中未考虑高校层次差异及学科差异，不利于学科平衡发展，也不能满足一些相对成本较高的学科需要。此外，财政性教育经费总量短缺、经费权与治事权分离、缺乏评估和拨款中介机构等都是制约湖南省高等教育财政拨款模式发展的问题。本文针对以上问题，从准公共产品理论、制度经济学理论、公共选择理论出发，，运用文献法、比较法、计量模型法等研究方法，在深入分析和研究国内外高等教育财政拨款体制相关理论和成果的基础上，设计出湖南省高等教育财政拨款模式的新方案，将经常性财政拨款分为基本拨款和绩效拨款两部分。在基本拨款中引入学科差异系数，它主要用以保证高等院校的日常运转和基本教学需求；绩效拨款中设计了一套绩效拨款指标体系，并以熵权法确定各绩效指标权重，以其作为对高校财政拨款利用效率的奖励。
[Abstract]:In recent years, China's higher education has made leapfrog development, it has been the mainstay of national and social progress. The higher education financial allocation model is one of the core contents of higher education fiscal policy. It is also an important means of macro-control of higher education, which ensures the investment of higher education. It is of great significance to implement the development strategy of higher education. Along with the historic breakthrough of 4% of GDP in our country's financial education funds. Promoting the reform of higher education financial allocation mode has become a key factor affecting the speed and quality of higher education development. The current pattern of financial allocation for higher education in Hunan Province is to add a variety of policy parameters to adjust the comprehensive quota part under the framework of "Comprehensive quota Special subsidy" model. It adapted to the needs of the time, but with the passage of time has shown some shortcomings. First, the "comprehensive quota special subsidy" funding model can no longer meet the requirements of the development of higher education in Hunan Province for efficiency. Performance allocation with its good competition and efficiency guidance has become the general trend. Secondly, the financial allocation system in Hunan Province does not take into account the university level differences and discipline differences, which is not conducive to the balanced development of disciplines. In addition, the total amount of financial education funds is short, and the right to fund is separated from the power of governance. The lack of evaluation and allocation intermediary are the problems that restrict the development of higher education financial allocation model in Hunan Province. In view of the above problems, from the quasi-public product theory, institutional economics theory, public choice theory, the use of literature method, comparative method, econometric model and other research methods. On the basis of in-depth analysis and research on the theories and achievements of the financial allocation system for higher education at home and abroad, a new scheme of financial allocation model for higher education in Hunan Province is designed. The recurrent financial allocation is divided into two parts: the basic appropriation and the performance appropriation. The subject difference coefficient is introduced into the basic appropriation, which is mainly used to ensure the daily operation and basic teaching needs of colleges and universities. In the performance allocation, a set of performance allocation index system is designed, and the weight of each performance index is determined by entropy weight method, which is used as a reward for the efficiency of financial allocation in colleges and universities.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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