基于ICL的我国高等教育融资模式创新

发布时间：2018-01-15 15:08

本文关键词：基于ICL的我国高等教育融资模式创新　出处：《中南大学》2012年博士论文　论文类型：学位论文

【摘要】：ICL (Income contigent loan)是一种以未来收入一定比例偿还债务的信用贷款,被国内学者称为“按收入比例还款型”贷款。该贷款模式在国际上已被成功广泛用于学生贷款,其与高等教育投融资制度相结合,可实现在不增加学生家庭负担的前提下提高学生对高等教育成本分担比例,从而本文将探索基于ICL的我国高等教育融资模式创新。首先基于地区差异化视角采用菲德模型对我国当前高等教育投资的经济总效益、溢出效应、相对要素生产力进行实证分析,研究我国高等教育投融资的经济贡献作用现状,研究结果表明高等教育投资的经济效益地区差异显著,呈现中部地区最高、东部其次、西部最低的特征；高等教育对非高等教育部门的溢出效益呈现西部最高、中部其次、东部最低的特征,高等教育的溢出效应与地区的经济发达程度表现为负相关；高等教育的相对要素生产力低于非高等教育部门。同时对我国高等教育经费整体水平和构成进行地区差异化比较,发现经费投入与高等教育投资的溢出效益不相匹配,投入规模有限,这表明我国高等教育融资机制存在结构性问题,陷入融资瓶颈。与ICL相结合的高等教育融资创新存在优于传统模式的特点,本文试图构建基于ICL的我国高等教育融资模式创新以突破我国现有高等教育投融资体制的融资瓶颈,为此需对ICL和基于ICL的高等教育融资创新的国际实践经验进行分析。国际经验表明政府财政财力保障、完善的税收征集系统、良好的道德环境、较高的高等教育个人收益率等条件是成功实施基于ICL的高等教育融资创新的重要条件。另外,国际失败经验表明管理和法律的先决条件、正确的实施步骤也是基于ICL的高等教育融资模式是否成功实践的影响因素。基于ICL的我国高等教育融资模式创新的科学性和可操作性是其能否成功构建和实施的必要条件。本文分别从外部性理论、人力资本风险投资理论、成本分担理论对其合理性和科学性进行理论论证,结论一致表明该融资创新具有充分的合理性和科学性。另外,结合国际实践经验,对我国推行基于ICL的高等教育融资创新所具备的条件进行分析,认为我国初步具备实施基于ICL的高等教育融资模式的条件。 ICL是基于ICL的高等教育融资模式创新的关键环节,决定其是否可持续有效运行。当前存在四种基本类型ICL,为选择适合我国国情的ICL类型,本文分别从理论和实证分析进行探讨。理论分析表明风险转移型ICL模式在减少信息不对称所导致的逆向选择和道德风险问题、教育公平、收入再分配等问题上优于其他ICL。根据实证分析和模拟测算结果,风险转移型ICL模式下本科生和研究生对高等教育的贡献度高于我国当前的“学费+税收”的融资模式,同时该模式下个人高等教育收益率相对当前教育模式下个人收益变化较小。另外,实证结果表明,在研究生毕业生中HCC的高等教育贡献额度高于其它模式。因此,结合理论和实证分析,固定比例还款的风险转移型ICL与HCC混合的ICL是我国高等教育融资模式的帕累托最优选择。选择ICL和HCC结合的混合ICL,构建基于ICL的我国高等教育融资模式,设计出以高等教育贡献计划、ICL贷款发放机制和回收机制为核心的基本运行框架,并给出了高等教育贡献计划、ICL贷款发放机制和回收机制的具体制度安排。为寻求基于ICL的高等教育融资模式创新持续运行的微观条件,运用动态博弈方法对不同微观条件下风险转移型ICL和HCC中各利益主体博弈的纳什均衡进行求解。结合博弈分析结论和基本运行框架,提出支持我国推行基于ICL的高等教育融资模式的对策建议。方面,从建立有效的学生信息管理体系、构建ICL资金的长效补偿机制、引导非正规约束促进融资效率改进、推行市场导向的高等教育自主办学机制四个方面构建确保基于ICL的高等教育持续发展的配套措施。另一方面从法律环境、信用环境以及税收环境完善我国推行基于ICL的高等教育融资模式的运行环境。
[Abstract]:ICL (Income contigent loan) is a certain proportion of future income to repay the debt credit, domestic scholars called "income contingent repayment" loan. The loan model in the world has been widely used for student loans, and the higher education financing system combined can be realized without increasing the burden of the families of students improve students of higher education cost sharing proportion, so this paper will explore the innovation of China's higher education financing model based on ICL.
First of all from the perspective of the regional differences in the total economic benefits of Feder model, investment in the current higher education in China based on the relative factor productivity spillover effect, empirical analysis, the economic contribution of current research on the investment and financing of higher education in China, the results show that the difference of economic benefit in higher education investment significantly, showing the highest in the central region, East Second the lowest, characteristics of higher education in the West; spillover benefits of non higher education sector showed the highest, followed by the central, Eastern minimum characteristics, spillover effect and regional higher education economic development level is negatively correlated; relative factor productivity of higher education is lower than that of higher education department. At the same time, the overall level of China's higher education the funds and makes comparison among different regions, found that the spillover benefits of investment and investment in higher education do not match, investment It is limited in scale, which shows that there is a structural problem in the financing mechanism of higher education in China and a bottleneck in financing.
Higher education financing innovation combined with the existence of ICL features is superior to the traditional model, this paper attempts to construct the financing bottleneck based on the innovation of China's higher education financing mode of ICL to break through the existing higher education investment and financing system in China, the analysis of ICL and ICL in higher education financing innovation in international experience based on international. Experience shows that the government financial support, perfect the tax collection system, a good moral environment, conditions of higher education individual income rate is the important condition of the successful implementation of higher education financing innovation based on ICL. In addition, the international experience shows that failure prerequisite of management and law, correct steps of implementation is based on higher education financing ICL would not affect the successful practice of the factors.
ICL based on the scientific innovation of China's higher education financing mode and operation is the success of the construction and implementation of the necessary conditions. This paper from the externality theory, the theory of human capital investment risk, cost sharing theory to demonstrate its rationality and scientificity, consistent with the conclusion that the financial innovation is reasonable and scientific fully. In addition, combined with the international experience, the implementation of the higher education financing innovation based on ICL conditions in China are analyzed, think our country initially with the implementation of higher education financing mode based on the condition of ICL.
ICL is a key link in the innovation of higher education financing mode based on ICL, to determine whether the operation is effective. The current sustainable there are four basic types of ICL, as the selection for our ICL type, this paper carries on the discussion from the theoretical and empirical analysis. The theoretical analysis shows that the risk transfer mode of ICL in the adverse selection and moral hazard problems and reduce the information asymmetry in the educational equity, income redistribution issues such as superior to other ICL. according to the empirical analysis and simulation results, contribution to higher education for undergraduate and graduate students ICL risk transfer mode is higher than the current "Tuition + tax" financing mode, and the mode of higher education personal income the rate of personal income relative to the current education mode changed little. In addition, the empirical results show that in the graduate graduates of HCC in higher education is higher than the amount of contribution Therefore, combined with theoretical and empirical analysis, the HCC with a fixed proportion of repayment of ICL and HCC is the best choice of Chinese higher education financing mode.
ICL ICL and HCC mixed with the construction mode of financing of higher education in China based on ICL, designed by the Higher Education Contribution Scheme, the basic framework ICL loan mechanism and recovery mechanism as the core, and gives the Higher Education Contribution Scheme, ICL loan payment mechanism and recovery mechanism of concrete system arrangement.
For micro conditions of continuous operation and innovation of higher education financing mode based on ICL, using the dynamic game method for solving the Nash equilibrium game of stakeholders ICL and HCC risk transfer of different micro conditions. Combined with the game analysis and the basic operating framework, put forward in support of China's implementation of countermeasures and suggestions of higher education financing model ICL based on, from the establishment of student information management system, the long-term compensation mechanism construction of ICL funds, guide the informal constraints to promote the financing efficiency improvement of higher education, implementing market-oriented self organized mechanism of the four aspects of the construction of supporting measures to guarantee the sustainable development of higher education based on ICL. On the other hand from the legal environment. The credit environment and improve tax environment for our country to carry out the operation environment of higher education financing mode based on ICL.

【学位授予单位】：中南大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：G649.2

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