世界一流公立大学支出结构体系及特征的实证研究  

An Empirical Study on the Expenditure Structure System and Characteristics of World-class Public Universities

作　　者：陈文博 沈红 Chen Wenbo;Shen Hong(Higher Education Research Center,Southern University of Science and Technology,Shenzhen,Guangdong,518055,China)

机构地区：[1]南方科技大学高等教育研究中心,广东深圳518055

出　　处：《牡丹江师范学院学报(社会科学版)》2025年第1期1-9,52,共10页Journal of Mudanjiang Normal University(Social Sciences Edition)

基　　金：深圳市教育科学“十四五”规划2023年度课题重大政策研究专项“深圳市高校办学绩效评估研究”(zdzc23005);南科大研究“新型研究型大学财政有效性评价”(SUST23Y04)。

摘　　要：大学支出结构反映了大学的发展方向、价值取向与战略趋向。17所美国世界一流公立大学在2017年的横向支出结构表明,从支出功能来看,各大学普遍重视教学和研究支出,校均占比分别为31.86%和22.64%;从支出用途来看,工资和福利是最重要的支出,校均占比分别为45.49%和21.52%;工资结构中的教学和研究最为重要,校均占比分别为32.19%和16.49%;教学工资占教学支出比重也位居各项工资与各项支出比重之首。17所大学在2008-2017年的纵向支出结构显示,其各项支出逐年增长,呈现出以教学和研究为主的稳定支出结构;工资和福利均增长显著,校均占比之和稳定在50%以上;以教学和研究工资为核心的工资结构非常稳定,教学占比在32%左右,但研究占比略有下降;各项工资占各项支出比重均有下降,教学占比一直最高。世界一流公立大学整体上呈现出注重教学、研究、工资和福利等支出的方向性特征。基于此,我国世界一流建设大学也可以借鉴相关经验,比如优化自身支出结构,强化教学、研究及工资和福利的支出等。University expenditure structure reflects its development direction,value orientation and strategic priorities.The horizontal expendi ture structure of 17 world-class public universities in the United States in 2017 shows that from the perspective of expenditure functions,universities generally attach importance to teaching and research expenditures,with the average school proportions being 31.86%and 22.64%respectively;from the perspective of expenditure purposes,salaries and welfare are the most important expenditures,accounting for 45.49%and 21.52%respectively per school;teaching and research are the most important in the salary structure,accounting for 32.19%and 16.49%respectively;teaching salary also ac counts for the highest proportion of teaching expenditures.Ranking first among all wages and expenditures.The vertical expenditure structure of 17 u niversities from 2008 to 2017 shows that their expenditures have increased year by year,showing a stable expenditure structure dominated by teaching and research;both salaries and benefits have increased significantly,and the sum of the school's average proportion has stabilized at More than 50%;the salary structure centered on teaching and research salaries is very stable,with teaching accounting for about 32%,but research accounting for a slight decrease;the proportion of various salaries in various expenditures has declined,and teaching has always had the highest proportion.World class public universities as a whole show a directional characteristic of focusing on expenditures such as teaching,research,salaries and benefits.Based on this,my country's world-class universities can also learn from relevant experience,such as optimizing their own expenditure structure and strengthe ning expenditures on teaching,research,salaries and benefits,etc.

关 键 词：世界一流大学 支出结构 教学 研究 体系 

分 类 号：G640[文化科学—高等教育学]