高校经费水平、收入结构与预算质量:逻辑关系及改善路径  

The Funding Capacity,Income Structures and Budget Quality in Colleges:Logical Relation and Improvement Approaches

作　　者：孟凡斌 吴高波 MENG Fan-bin;WU Gao-bo(Shandong University of Science and Technology,Qingdao 266590,China;Shandong Institute of Higher Education Economics,Qingdao 266590,China)

机构地区：[1]山东科技大学财务处,山东青岛266590 [2]山东省高等教育经济研究所,山东青岛266590

出　　处：《黑龙江高教研究》2022年第3期49-55,共7页Heilongjiang Researches on Higher Education

基　　金：山东省社会科学规划研究项目“山东省高校财政专项资金绩效评价及其提升对策研究”(编号:19BJCJ67)。

摘　　要：基于预决算偏离度的视角,以山东省30所地方普通高校2013-2018年的数据为例,利用面板数据及固定效应模型研究了经费水平、收入结构与预算质量的逻辑关系,并提出了高校预算质量的改善路径。研究发现:多数样本高校预算质量堪忧,收入预算的质量普遍低于支出预算的质量;生均收入、生均支出、支出增长压力及学生规模的增加对预算质量有显著的负向影响;科研收入占总收入比例的增加对预算质量的提高有显著的促进作用。政府应在预算约束上进一步加强管控,持续增加资金投入;高校应在规模扩张的同时,不断增强综合实力,提升社会服务能力,优化筹资结构,改进预算编制,提高管理效率。From the perspective of deviation degree in budget and final accounts,and taking the data of 30 local colleges and universities in Shandong Province from 2013 to 2018 as an example,this paper analyzes the logical relationship between budget level,income structure and budget quality by using panel data and fixed effect model,and put forward the way to improve the budget quality of colleges and universities.The results show that the budget quality of most sample universities is worrying,and the quality of revenue budget is generally lower than that of expenditure budget;the average income per student,the average expenditure per student,the increasing pressure of expenditure and the increase of student scale have significant negative effects on budget quality;and the increase of the proportion of scientific research income in the revenue structure has a significant role in promoting the improvement of budget quality.The government should further strengthen the management and control on the budget constraint,and increase the fund input continuously.The universities should strengthen the comprehensive strength,improve the social service ability,optimize the fund-raising structure and improve the management efficiency while expanding the scale.

关 键 词：高校 经费水平 收入结构 预决算偏离度 预算质量 

分 类 号：G640[文化科学—高等教育学]