日本国立大学的财政制度:历史性展望  

Financial System of National University in Japan: Historical Outlook

作　　者：天野郁夫 陈武元 

出　　处：《大学教育科学》2012年第6期77-91,共15页University Education Science

基　　金：教育部哲学社会科学研究重大课题攻关项目"高校财务管理创新与财务风险防范机制研究"(07JZD0020)

摘　　要：如何确保国立大学在财政方面的自立与自律,是关系到能否保障国立大学的大学自治和学术自由乃至实现大学使命的重大课题。日本政府自明治初期创建国立大学以来,先后引入基金制、特别会计制度、讲座制、校费制等,均旨在构建自立的国立大学财政制度。在这过程中,既有成功的经验,也有失败的教训。当前,国立大学法人的施行,能否解决明治以来的这个问题,正引起有关人士的极大关注。For National University of Japan, how to ensure financial self-reliance and self- discipline is a major issue that related to the protection of its university autonomy and academic freedom, even realization of university mission. Since the creation of National University in the early Meiji, the Japanese government has introduced fund system, the special accounting system, chair system, school fee system and so on, which are designed to build the self-reliance of fiscal system of National University, In this process, there are successful experiences and lessons of failure. Now, whether the implementation of the National University Corporation can resolve this problem since the Meiji, it is causing great concern.

关 键 词：日本 国立大学 财政制度 

分 类 号：G649.3[文化科学—高等教育学]