我国一流大学经费支出规模与结构的特征及优化研究——基于36所世界一流大学建设高校数据的分析  

Research on the characteristics and optimization of the expenditurescale and structure of the first-class universities in China:the analysis based on the data of 36 world-classuniversities in construction

作　　者：毛建青[1,2] 吴君玲 MAO Jianqing;WU Junling(School of Public Administration, Zhejiang University of Technology;Research Center of Modern University System, Zhejiang University of Technology, Hangzhou 310023, China)

机构地区：[1]浙江工业大学公共管理学院 [2]浙江工业大学现代大学制度研究中心,浙江杭州310023

出　　处：《高校教育管理》2020年第3期60-72,共13页Journal of Higher Education Management

基　　金：国家自然科学基金青年项目(71804164);浙江省哲学社会科学规划课题(20NDJC051YB)。

摘　　要：世界一流大学建设高校是我国一流大学的典型代表,其经费支出特征一定程度上能够代表我国一流大学经费支出的整体情况。36所世界一流大学建设高校的支出数据显示了其在支出规模和支出结构上的具体特征。在支出规模上,总支出规模逐年增长,不同学校间的差异较大,地区间规模大小和增速快慢也不相一致;师均支出规模呈上升趋势,中部地区增长速度最快,不同学校间的差异较大;生均支出规模变动趋势不一,校际差距大于区间差距;支出规模占GDP的比重基本稳定,区内差异大于区间差异。在支出结构上,总体较为单一且保持稳定,横向维度表现为基本支出与项目支出基本持平,纵向维度以教育支出为主并呈现稳定的一元格局,同时支出结构地区间差异不明显。虽然我国一流大学的支出规模不断上升、支出结构较为稳定、支出规模和支出结构无明显关系,但和美国世界一流大学相比,仍存在规模相对较小、结构较为单一、科目不够具体、数据较为粗糙等问题。基于此,我国可通过继续增加大学收入以扩大支出规模、持续优化支出结构以反映大学功能、不断细化预算科目且公开支出数据等途径,进一步调整一流大学的支出规模并优化支出结构,提高经费利用效率,进而更好地推动“双一流”建设。World-class universities in construction are typical examples of China′s first-class universities,and their characteristics of expenditure could represent the overall situation of expenditure of China′s first-class universities to some extent.The expenditure data of 36 world-class universities in construction shows their specific characteristics in terms of the expenditure scale and expenditure structure.In terms of the expenditure scale,the total expenditure scale has increased year by year,the difference between different schools is large,and changes of the scale and growth rate differ from one region to another;the average expenditure scale per teacher is on the rise,the growth rate in the central area is the fastest,and the difference between different schools is large;the change trend of the average expenditure scale per student is different,and the gap between schools is larger than that between regions;the proportion of expenditure scale in GDP is basically stable,and the intra-regional differences are greater than inter-regional differences.In terms of the expenditure structure,it is relatively simple and stable;the horizontal dimension indicates that basic expenditure and project expenditure are basically the same,and the vertical dimension indicates that educational expenditure is the main part and presents a stable univariate pattern,without obvious differences among regions.With the expansion of expenditure scale and stable expenditure structure,though there is no obvious relationship between the two,China′s top universities still have some problems,such as smaller scales,a simpler structure,less specific subjects,and rawer data,compared with the world′s top universities in the United States.Based on these,it is suggested to continuously increase universities′income to expand the scale of expenditure,optimize the structure of the expenditure to reflect universities′functions,and refine the budget subjects and publicize the expenditure data.With further rearrangement of the scale,optimizati

关 键 词：“双一流”建设 一流大学 大学经费 支出规模 支出结构 

分 类 号：G64[文化科学—高等教育学]