高等教育公平的财政问题与解决对策

发布时间：2018-07-15 21:18

【摘要】：高等教育是指在完成高级中等教育基础上实施的教育,由高等学校和其他高等教育机构实施的教育。政府是高等教育的领导者,高等学校和其他高等教育机构是高等教育的提供者,家庭及个人是高等教育的接受者,因此高等教育公平问题涉及到多个方面的内容,包括教育资源分配的公平性、教育信息的对称性、入学机会的均等性等各个方面。高等教育公平化的财政政策是指为了解决在高等教育实施过程中的一系列不公平现象,作为高等教育领导者的政府为了解决这些不公平现象所采取的一系列积极的财政措施。建国以来,政府在不同时期对高等教育采取了不同的财政措施。1949-1984年是免费加人民助学金的免费制度时期,从上世纪80年代初是奖学金与助学金并存制度。从1985年开始高等学校开始实施成本分担制度改革一直到90年代高校收费制度的并轨,我国扩展了的学生资助制度有效地缓解了高等教育过程中的不公平现象。 2002年,我国高等教育进入大众化阶段。随着高等教育的大众化,高等教育不公平的一系列问题凸显出来。高等教育准公共产品的特性以及高等教育市场的缺陷性决定了高等教育公平化需要公共财政的支持和补贴,非政府力量无法真正保障高等教育公平的现实要求政府介入高等教育,为此应完善促进高等教育公平的财政政策,开辟财政支持高等教育发展的新渠道,加大对高等教育捐赠和投资的税收优惠政策,引导社会资金促进高等教育的发展。
[Abstract]:Higher education refers to the education implemented on the basis of the completion of higher secondary education and implemented by institutions of higher learning and other institutions of higher education. The government is the leader of higher education, colleges and universities and other institutions of higher education are the providers of higher education, and families and individuals are the recipients of higher education. Therefore, the issue of equity in higher education involves many aspects. It includes the fairness of educational resource allocation, the symmetry of educational information, the equality of access to school and so on. The fiscal policy of equalizing higher education refers to a series of positive financial measures taken by the government as a leader of higher education to solve these unfair phenomena in order to solve a series of unfair phenomena in the course of the implementation of higher education. Since the founding of the people's Republic of China, the government has taken different financial measures on higher education in different periods. From the beginning of the reform of the cost sharing system in colleges and universities in 1985 to the unification of the charging system in colleges and universities in the 1990s, the expanded student support system in China has effectively alleviated the unfair phenomenon in the process of higher education. China's higher education has entered the stage of popularization. With the popularization of higher education, a series of problems of unfairness in higher education have emerged. The characteristics of quasi public goods in higher education and the defects of higher education market determine that the fairness of higher education needs the support and subsidy of public finance. The reality that non-governmental forces cannot really guarantee the fairness of higher education requires the government to intervene in higher education. Therefore, it is necessary to perfect the fiscal policy to promote the fairness of higher education and to open up new channels of financial support for the development of higher education. We will increase tax incentives for higher education donations and investments, and guide social funds to promote the development of higher education.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G649.2

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