中国高等教育经费支出结构研究——基于与OECD国家的比较  

Research on the structure of higher education expenditure in China:Based on the comparison with OECD countries

作　　者：秦东升[1] 胡臣瑶 蒋文浩 张婷 余杰 QIN Dongsheng;HU Chenyao;JIANG Wenhao;ZHANG Ting;YU Jie(Funds Supervision Center,Chongqing Education Commission,Chongqing 400020,China;School of Economics and Management,Chongqing University of Posts and Telecommunications,Chongqing 400065,China;Finance Department,Chongqing University of Posts and Telecommunications,Chongqing 400065,China)

机构地区：[1]重庆市教育委员会经费监管事务中心,重庆400020 [2]重庆邮电大学经济管理学院,重庆400065 [3]重庆邮电大学财务处,重庆400065

出　　处：《重庆理工大学学报（社会科学）》2019年第11期84-92,共9页Journal of Chongqing University of Technology（Social Science）

基　　金：重庆市教委人文社会科学重点课题“教育经费智能分析及动态评价监测系统研究”(18SKGH216);重庆市教委经费监管事务中心课题“重庆市教育经费统计分析与应用研究”(E2017-98)

摘　　要：从教育经费支出角度出发,将高等教育经费支出分为人员薪酬支出、其他经常性支出、资本性支出,同时引入OECD国家作为比较对象,基于聚类分析将OECD国家与中国高等教育经费支出结构进行对比。研究认为:中国高等教育生均经费支出逐年提高,办学边际成本上升;中国高等教育毛入学率稳步上升,高等教育经费支出结构不稳定;中国高等教育经费支出结构中人员经费占比过小,其他经常性支出偏高,资本性支出过高。建议持续加大教育经费投入;优化经费支出结构,提高人员薪酬占比,聚焦内涵建设,稳步提升毛入学率;加强开支管理,提升经费使用效益。From the perspective of education expenditure,the study divides the expenditure of tertiary education into three parts:personnel salary expenditure,other current spending,and capital expenditure,Meanwhile comparing the structure of education expenditure between OECD countries and China based on the cluster model,so as to provide reference for the optimization plan of China’s tertiary education expenditure structure.The study shows that the per capita expenditure of tertiary education in China has increased year by year,the marginal cost of running schools has risen;the gross enrollment rate of tertiary education in China has steadily increased,and the structure of tertiary education expenditures is unstable;the proportion of personnel in China’s tertiary education expenditure structure is too small,other recurring expenditures are on the high side,and capital expenditures are too high.It also proposes to continuously increase investment in education funds,balance expenditures;optimize expenditure structure,increase the proportion of personnel salaries,focus on connotation construction,and steadily increase the gross enrollment rate;strengthen expenditure management,and improve the use of funds.

关 键 词：高等教育 经费支出结构 OECD国家 比较研究 

分 类 号：F062.6[经济管理—政治经济学]