论现代高等教育财政拨款制度  

On Modern Financial Appropriation Institution of Higher Education

作　　者：孙志军[1] 王善迈[1] 成刚[2] 

机构地区：[1]北京师范大学首都教育经济研究院 [2]北京师范大学首都基础教育研究院

出　　处：《教育研究》2009年第6期77-82,共6页Educational Research

基　　金：教育部哲学社会科学研究重大课题攻关项目“公共财政框架下教育财政制度研究”(课题批准号:05JZD00033)的研究成果之一

摘　　要：现代高等教育财政拨款制度由拨款主体和拨款机制构成。拨款主体是拨款制度中的实体部分,拨款机制包括财政资金的供给机制、分配机制以及问责机制。财政资金的供给是通过政治过程确定的,分配机制中采用拨款公式保障了经费分配的客观与透明性,问责机制对资金的使用过程和结果起到约束作用,并体现在经费分配过程中。这个"三位一体"的制度构架为分析各个国家和地区的高等教育财政拨款制度,可为改革和完善我国的高等教育财政拨款制度提供一个参照。Modern financial appropriation institution of higher education consists of funding system and funding mechanisms. The funding system is the entity part of financial appropriation institution, and the funding mechanisms inelude supplying mechanism, allocating mechan ism and accountability. Political process has played an important role in the supply of funds. Objectivity and transparence are guarameed by adopting formula in the allocation funds. Accountability monitors the utilization and outcome of funding, wi^ich is reflected in the process of allocation. The ＂trinitarian＂ framework of financial appropriation institution provides a reference for analyzing financial appropriation institution of higher education in different countries and regions, as well as for the reform and improvement of financial appropriation institution of higher education in China.

关 键 词：高等教育 拨款制度 供给机制 分配机制 问责机制 

分 类 号：G647.5[文化科学—高等教育学]