我国普通高等教育财政拨款影响因素及拨款标准研究
发布时间：2018-09-17 18:45
【摘要】：由于普通高等教育的规模急剧扩张和国家财政能力的相对制约，我国高等教育财政拨款的增长速度滞后于办学规模的发展。在经费短缺情况下，现行高等教育拨款主要采取“综合定额+专项补助”模式，，将教育经费与高校事业发展规划和学生数紧密挂钩，确定经费的投资方向和投资量，虽然有利于经费的合理配置，但其缺点仍然显著。因此，本文在分析我国高等教育成本的基础上，分析影响我国普通高等教育财政拨款的主要因素，再结合绩效评价等政策参数，结合实际发展和需求，尝试制定我国普通高等教育财政拨款基本标准。 在综合评述国内外的相关研究结果的基础上，从高等教育财政拨款体制和模式来分析我国高等教育财政拨款及其标准的现状。然后分析现行综合定额标准主要存在以下问题：缺乏有效分类和合理差异、缺乏多元化的拨款导向、缺乏动态调整机制和缺乏绩效激励机制。根据上述分析探索我国高等教育财政拨款发展趋势，包括保障财政投入主体地位、制订和维护科学合理的拨款标准以及建立含绩效因素的多参数拨款模式等。 为了解决上述问题，建立和维护我国高等教育财政拨款标准，本文试图基于研究影响高等教育财政拨款的主要因素及其相关关系，并引入多参数，探索基本拨款标准。本文认为主要影响因素包括：教育成本、经济发展水平、CPI的变化、在校生规模、教育供求关系、学杂费和高等教育评估等。采用多元回归方法得出以高等教育财政拨款为因变量的多元一次方程。本文还提出了我国高校绩效拨款指标体系核心指标的构想，将绩效评价核心指标全方位的从人才培养、科学研究、教学资源、财务运行和社会服务五个维度得出绩效评价拨款公式。另外还引入调整地区间差异参数和政策目标参数，构建我国高等教育财政拨款标准的基本模型。然后选取样本高校进行了模型应用。最后提出了关于实施高等教育财政拨款标准的配套政策。
[Abstract]:Due to the rapid expansion of the scale of ordinary higher education and the relative restriction of the national financial capacity, the growth rate of the financial allocation for higher education in China lags behind the development of the scale of running a school. Under the situation of shortage of funds, the current allocation for higher education mainly adopts the mode of "comprehensive quota special subsidy", which closely links the educational funds with the development plan and the number of students in colleges and universities, and determines the investment direction and investment amount of the funds. Although is advantageous to the reasonable allocation of funds, but its shortcoming is still obvious. Therefore, on the basis of analyzing the cost of higher education in our country, this paper analyzes the main factors that affect the financial allocation of higher education in our country, and then combines the policy parameters such as performance evaluation, combined with the actual development and demand. This paper attempts to establish the basic standard of financial allocation for general higher education in China. Based on the comprehensive review of the relevant research results at home and abroad, this paper analyzes the current situation of higher education financial allocation and its standard in China from the perspective of higher education financial allocation system and model. Then it analyzes the following problems in the current comprehensive quota standard: lack of effective classification and reasonable difference, lack of diversified allocation orientation, lack of dynamic adjustment mechanism and lack of performance incentive mechanism. Based on the above analysis, this paper explores the development trend of financial allocation for higher education in China, including ensuring the principal position of financial input, formulating and maintaining scientific and reasonable allocation standards, and establishing a multi-parameter allocation model with performance factors. In order to solve the above problems and establish and maintain the financial allocation standard for higher education in China, this paper attempts to explore the basic allocation criteria based on the study of the main factors affecting the financial allocation of higher education and its correlation, and the introduction of multiple parameters. This paper holds that the main influencing factors include: the cost of education, the change of economic development level and CPI, the scale of students in school, the relationship between supply and demand of education, tuition fees and higher education evaluation, etc. The multivariate first order equation with the financial allocation of higher education as dependent variable is obtained by using multivariate regression method. This paper also puts forward the idea of the core index of performance allocation index system in our country, and puts forward the core index of performance evaluation from the aspects of talent training, scientific research and teaching resources. Five dimensions of financial operation and social services to obtain the performance evaluation of the allocation formula. In addition, the adjustment of regional differences and policy objective parameters is introduced to construct the basic model of the financial allocation standard for higher education in China. Then a sample of colleges and universities are selected for model application. Finally, it puts forward the supporting policy of implementing the higher education financial allocation standard.
【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】：G649.2
本文编号：2246785
[Abstract]:Due to the rapid expansion of the scale of ordinary higher education and the relative restriction of the national financial capacity, the growth rate of the financial allocation for higher education in China lags behind the development of the scale of running a school. Under the situation of shortage of funds, the current allocation for higher education mainly adopts the mode of "comprehensive quota special subsidy", which closely links the educational funds with the development plan and the number of students in colleges and universities, and determines the investment direction and investment amount of the funds. Although is advantageous to the reasonable allocation of funds, but its shortcoming is still obvious. Therefore, on the basis of analyzing the cost of higher education in our country, this paper analyzes the main factors that affect the financial allocation of higher education in our country, and then combines the policy parameters such as performance evaluation, combined with the actual development and demand. This paper attempts to establish the basic standard of financial allocation for general higher education in China. Based on the comprehensive review of the relevant research results at home and abroad, this paper analyzes the current situation of higher education financial allocation and its standard in China from the perspective of higher education financial allocation system and model. Then it analyzes the following problems in the current comprehensive quota standard: lack of effective classification and reasonable difference, lack of diversified allocation orientation, lack of dynamic adjustment mechanism and lack of performance incentive mechanism. Based on the above analysis, this paper explores the development trend of financial allocation for higher education in China, including ensuring the principal position of financial input, formulating and maintaining scientific and reasonable allocation standards, and establishing a multi-parameter allocation model with performance factors. In order to solve the above problems and establish and maintain the financial allocation standard for higher education in China, this paper attempts to explore the basic allocation criteria based on the study of the main factors affecting the financial allocation of higher education and its correlation, and the introduction of multiple parameters. This paper holds that the main influencing factors include: the cost of education, the change of economic development level and CPI, the scale of students in school, the relationship between supply and demand of education, tuition fees and higher education evaluation, etc. The multivariate first order equation with the financial allocation of higher education as dependent variable is obtained by using multivariate regression method. This paper also puts forward the idea of the core index of performance allocation index system in our country, and puts forward the core index of performance evaluation from the aspects of talent training, scientific research and teaching resources. Five dimensions of financial operation and social services to obtain the performance evaluation of the allocation formula. In addition, the adjustment of regional differences and policy objective parameters is introduced to construct the basic model of the financial allocation standard for higher education in China. Then a sample of colleges and universities are selected for model application. Finally, it puts forward the supporting policy of implementing the higher education financial allocation standard.
【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】：G649.2
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