美国政府对大学财税事务的介入及其权力边界  

American Governments' Intervention in Financial Affairs of Universities and Their Power Boundary

作　　者：黄建伟 喻子近 喻洁 熊佩萱 

机构地区：[1]南京财经大学,江苏南京210046 [2]南昌市湾里区地方税务局,江西南昌330004 [3]江西农业大学高等教育研究所,江西南昌330045

出　　处：《南昌师范学院学报》2017年第4期73-81,共9页Journal of Nanchang Normal University

基　　金：教育部人文社科规划项目"混合研究方法应用中的美国‘府学关系’问题研究--以权力边界为切入点";编号:16YJAZH019;江西省教育科学"十三五"规划2016年重点项目"混合研究方法应用中的美国‘府学关系’问题研究--以权力边界为切入点";编号:16ZD013;江西省社科规划项目"高等教育公共行政中的‘府学关系’研究";编号:14JY24;江西省社科规划重点项目"学科交叉;视角切入:美国联邦;州两个层级的政府与大学的权力关系研究";编号:15zqzd06

摘　　要：大学作为资源依赖性组织,理财自主权是其核心自治权的重要组成部分,政府通过介入大学财税事务来限制甚至挤压大学理财自主权的影响不可低估。应用文献研究法、案例分析法以及归纳法,通过分析美国联邦政府和州政府对大学财税事务的介入来考察其对大学理财自主权的干预及其权力边界。研究发现,美国联邦政府和州政府介入大学财税事务的权力依据不同,对大学理财自主权的干预范围和程度各异,其中前者对大学理财自主权的干预并无明显的"公私差异",后者则相反。以上研究发现对大致刻画美国"府学关系"中的权力图谱以及全面而正确地认识美国"府学关系"具有重要价值,对它国高等教育公共治理也具有一定的参考价值。As resource-dependent organizations, financial autonomy is an important part of universities＇ core autonomy, governments＇ influence on limiting and even squeezing universities＇ financial autonomy through intervening in universities＇ financial affairs should not be underestimated. This paper uses literature study method, case analysis method and induction method, examing the intervention of American federal government and state governments in universities＇ financial autonomy and their power boundary through the analysis of their involvement in the financial affairs of universities. The research has found that the power bases of the intervention of American federal government and state governments in universities＇ financial affairs are different, and the scope and degree of their intervention in universities＇ financial autonomy also vary. Of the two,the intervention of the former in universities＇ financial autonomy doesn＇t have obvious ＂difference between public and private＂ ,while the other is the opposite. The above research findings have an important contribution to roughly draw out the ＂power spectrum＂ of ＂the relationship between governments and universities＂ in the USA, and to round correctly under- stand the relationship is of great value,which is of much reference for other countries＇ public adminestration between governments and universities＂ in the USA comprehensively and correctly, and also have a certain reference value for the public governance of higher education in other countries.

关 键 词：联邦政府 州政府 大学 财税事务 理财自主权 权力边界 

分 类 号：G649[文化科学—高等教育学]