【摘要】：由于普通高等教育的規(guī)模急劇擴張和國家財政能力的相對制約，我國高等教育財政撥款的增長速度滯后于辦學(xué)規(guī)模的發(fā)展。在經(jīng)費短缺情況下，現(xiàn)行高等教育撥款主要采取“綜合定額+專項補助”模式，，將教育經(jīng)費與高校事業(yè)發(fā)展規(guī)劃和學(xué)生數(shù)緊密掛鉤，確定經(jīng)費的投資方向和投資量，雖然有利于經(jīng)費的合理配置，但其缺點仍然顯著。因此，本文在分析我國高等教育成本的基礎(chǔ)上，分析影響我國普通高等教育財政撥款的主要因素，再結(jié)合績效評價等政策參數(shù)，結(jié)合實際發(fā)展和需求，嘗試制定我國普通高等教育財政撥款基本標(biāo)準(zhǔn)。 在綜合評述國內(nèi)外的相關(guān)研究結(jié)果的基礎(chǔ)上，從高等教育財政撥款體制和模式來分析我國高等教育財政撥款及其標(biāo)準(zhǔn)的現(xiàn)狀。然后分析現(xiàn)行綜合定額標(biāo)準(zhǔn)主要存在以下問題：缺乏有效分類和合理差異、缺乏多元化的撥款導(dǎo)向、缺乏動態(tài)調(diào)整機制和缺乏績效激勵機制。根據(jù)上述分析探索我國高等教育財政撥款發(fā)展趨勢，包括保障財政投入主體地位、制訂和維護(hù)科學(xué)合理的撥款標(biāo)準(zhǔn)以及建立含績效因素的多參數(shù)撥款模式等。 為了解決上述問題，建立和維護(hù)我國高等教育財政撥款標(biāo)準(zhǔn)，本文試圖基于研究影響高等教育財政撥款的主要因素及其相關(guān)關(guān)系，并引入多參數(shù)，探索基本撥款標(biāo)準(zhǔn)。本文認(rèn)為主要影響因素包括：教育成本、經(jīng)濟發(fā)展水平、CPI的變化、在校生規(guī)模、教育供求關(guān)系、學(xué)雜費和高等教育評估等。采用多元回歸方法得出以高等教育財政撥款為因變量的多元一次方程。本文還提出了我國高校績效撥款指標(biāo)體系核心指標(biāo)的構(gòu)想，將績效評價核心指標(biāo)全方位的從人才培養(yǎng)、科學(xué)研究、教學(xué)資源、財務(wù)運行和社會服務(wù)五個維度得出績效評價撥款公式。另外還引入調(diào)整地區(qū)間差異參數(shù)和政策目標(biāo)參數(shù)，構(gòu)建我國高等教育財政撥款標(biāo)準(zhǔn)的基本模型。然后選取樣本高校進(jìn)行了模型應(yīng)用。最后提出了關(guān)于實施高等教育財政撥款標(biāo)準(zhǔn)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.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G649.2

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本文編號：2246785