预算制度视角下高校生均综合经费标准体系研究  

Research on the Standard System of Comprehensive Funds Per Student in Colleges and Universities from the Perspective of Budget System

作　　者：姜海玲 徐凌军 冯锐 申晨[3] JIANG Hai-ling;XU Ling-jun;FENG Rui;SHEN Chen(Finance Department,Guangzhou University,Guangzhou,Guangdong 510006,China;School of Economics and Statistics,Guangzhou University,Guangzhou,Guangdong 510006,China;School of Economics and Management,Zhejiang Sci-tech University,Hangzhou,Zhejiang 310018,China)

机构地区：[1]广州大学财务处,广东广州510006 [2]广州大学经济与统计学院,广东广州510006 [3]浙江理工大学经济管理学院,浙江杭州310018

出　　处：《教育教学论坛》2021年第40期26-29,共4页Education And Teaching Forum

基　　金：2021年度教育部第一批产学合作协同育人项目“‘互联网+虚拟现实技术’在高校金融专业实践教学中的应用研究”(202101275020);2018年度浙江理工大学校级教改项目“涌现性视角下高校青年教师教学实践能力的发展路径和保障策略研究”(JGYB201821)。

摘　　要：高校生均综合经费标准体系不仅是地方高等教育经费投入保障机制的重要组成部分,而且也是推动地方高等教育高质量发展、办好人民满意大学的重要措施。在综合评述国内高校生均综合经费的影响因素、拨款模式和标准设计等相关研究结果的基础上,简述目前高校生均综合经费存在标准缺乏有效分类、标准有待动态调整、标准尚未建立多元化拨款模式和标准尚未建立绩效激励机制等主要问题,然后由此提出了基于预算制度视角下我国高校生均综合经费标准改革的对策建议。The standard system of comprehensive funds per student in colleges and universities is not only an important part of the investment guarantee mechanism of local higher education funds,but also an important measure to promote the high-quality development of local higher education and run universities with people’s satisfaction.Based on the comprehensive review of the relevant research results of influencing factors of the comprehensive funds per student of domestic colleges and universities,the funding model and the standards design,this paper points out that there are major problems in comprehensive funds per student:there is the lack of effective classification in the standard,which needs dynamic adjustment;the standard has not yet set up a diversified funding model;and the performance incentive mechanism has not been established.Then the paper puts forward some suggestions on the reform of the standard of comprehensive funds per student in colleges and universities from the perspective of budget system.

关 键 词：生均综合经费 预算制度 经费标准 

分 类 号：G647.5[文化科学—高等教育学]