省际地方普通高校教育经费支出结构差异  

A Study on Provincial Difference of Educational Expenditure Structure between Local Regular Universities in China

作　　者：李振宇[1] 彭从兵 袁连生[1] 

机构地区：[1]北京师范大学经济与工商管理学院,北京100875

出　　处：《高等教育研究》2015年第12期30-36,共7页Journal of Higher Education

摘　　要：本文以1999-2011年全国29个省、市、自治区地方普通高校为研究样本,分析省际地方普通高校教育经费支出结构的差异、变化趋势以及影响因素。研究发现,我国省际地方普通高校教育经费支出结构存在明显差异,以教育事业费支出占总经费支出比例和人员支出占教育事业费支出比例衡量的支出结构差异随时间呈扩大趋势;高校扩招带来的在校生绝对数量的变化显著影响基建经费支出占总经费支出比例,但两者间关系呈阶段性不同;省际经济发展水平、政府财政供给能力及意愿、高等教育质量、教育发展规模的差异会显著影响地方普通高校人员经费支出占事业费支出比例。Based on educational disbursing data from the local regular universities in 29 Provinces（autonomous regions,municipalities）during aperiod of 1999 to 2011,this paper studied the difference and changing trend of the local regular universities＇ expenditure structure and further explored the possible influencing factors.It discovered that there was an obvious provincial difference in the educational expenditure structure of local regular universities.The differential expenditure structure measured by the ratio of educational expenditure to total expenditure and the ratio of staff spending to educational expenditure,it showed an expanding trend.The change in the absolute number of students which brought by the expansion of university enrolment dramatically,influenced the proportion of infrastructure spending to total expenditure,but their relation was shown as periodically different;Provincial economic development level,the supply capacity and willingness of government finance,higher education quality and differential scale of educational development would dramatically make an impact on the proportion of staff spending to the operation funds expenditure in local regular universities.

关 键 词：地方普通高校 基建支出 人员支出 

分 类 号：G40-054[文化科学—教育学原理]