南非大学经费收支水平与结构研究  

Research on the Level and Structure of Unisa’s Revenue and Expenditure

作　　者：李莹[1] 李静[1] 丁唯佳[1] 熊英 Li Ying;Li Jing;Ding Weijia;Xiong Ying(The Open University of China,Beijing,100039)

机构地区：[1]国家开放大学,北京100039

出　　处：《山西广播电视大学学报》2022年第4期89-96,共8页Journal of Shanxi Radio & TV University

摘　　要：研究世界知名开放大学的经费收支水平及其结构特征,对于我国建成中国特色世界一流开放大学,特别是在多渠道筹措办学经费,科学合理地配置学校内部资源,提高经费使用效率方面具有重要的借鉴意义。依据开放大学的世界影响力以及大学年报的可得性选择享有国际盛誉的南非大学开展研究,并通过采集2015-2019年南非大学年报及其财务数据,阐释分析该院校经费收支水平及其结构特征。研究显示,南非大学财务状况良好,运行和发展所需的经费能够得到基本保障。收入结构角度,国家财政拨款、学费及其他收入是大学最主要的收入来源;支出结构角度,职工薪酬是大学最大的一项支出。The research on the level and structural characteristics of revenue and expenditure of world-class open universities is of great significance for China to establish a world-class open university with Chinese characteristics,especially in raising school funding through multiple channels,allocating internal resources scientifically and rationally,and improving the efficiency of funding use.Based on the open universities’influences in the world and the availability of their annual reports,this study selected the University of South Africa(Unisa),which enjoys international reputation,as the research object.By collecting and analyzing the annual integrated reports and financial data of Unisa from 2015 to 2019,it is found that the financial situation of Unisa is in good condition,and the funds required for operation and development can be basically guaranteed.State subsidies and grants,tuition and other fee income are the most important sources of revenue,and personnel costs are the largest expenditure of Unisa.

关 键 词：世界一流开放大学 南非大学 经费收支水平 经费收支结构 

分 类 号：G649.712[文化科学—高等教育学]