高职院校空间布局如何影响经费管理模式——来自“双高计划”院校新建校区的经验证据  

How the Spatial Layout of Vocational Colleges Affects Fund Management:Empirical Evidence from New Campuses of the Elite Institutions

作　　者：哈巍 杜思慧 HA Wei;DU Sihui(Institute of Economics of Education,Peking University,Beijing 100871)

机构地区：[1]北京大学教育经济研究所,北京1000871

出　　处：《教育发展研究》2025年第7期57-65,84,共10页Research in Educational Development

基　　金：研究阐释党的二十大精神国家社科基金重点项目“高等教育区域布局调整促进科技创新、经济高质量发展的机制研究”(23AZD036);教育部人文社会科学重点研究基地重大项目“经济高质量发展下教育资源配置研究”(22JJD880004);国家自然科学基金2020年面上项目“大学与地区经济增长:基于新建校区的准实验研究”(72074010)的部分成果。

摘　　要：在高校扩招、职教本科建设等政策的引领下,新世纪以来我国高职院校的办学空间随校区增加而大幅延展,探究高职新建校区如何影响经费管理模式成为理解高校内部资源配置规律的重要视角。本文以196所“双高计划”院校为分析对象,使用1993-2016年教育经费统计数据及校区分布信息,借助双向固定效应模型发现:第一,新建校区使“双高”院校收入总计特别是其中自筹收入总量显著增长,效应集中表现于动工后3年内,主要由事业收入驱动;第二,新建校区使“双高”院校支出总计特别是其中资本性支出总量显著上涨,效应集中表现于动工后4年内,设备购置支出起主导作用;第三,新建校区“双高”院校收支比未显著变化,生师比显著上升;第四,新建校区对“双高”院校经费管理模式的影响与新校区是否位于职教园、是否整体搬迁有关,定址于职教园将显著降低资本性支出,整体搬迁将显著增加收入总计和经常性支出。鉴于此,提出高职院校理性规划校区布局、注重办学面积与教育质量同步提高、有序应对未来高等教育适龄人口规模缩减可能带来的资源过剩问题等思考及建议。Driven by the expansion of colleges and universities and the construction of undergraduate vocational education,the space of higher vocational colleges in China has been greatly extended with the increase of campuses since the new century.In this process,how newly constructed campuses in vocational colleges affects funding revenue and expenditure has become an important perspective for understanding the principles of internal resource allocation within higher education institutions.Taking 196 colleges under the'Double High'program as the object,this paper used the statistical data of education expenditure and information on the distribution of college campuses from 1993 to 2016,and utilized the two-way fixed-effects model to quantify the impact of new campuses on the fund management of colleges.It is found that:Firstly,the construction of new campuses had a significant positive impact on the total income of‘Double High'institutions,especially on the self-raised income,with the effect concentrated within three years after construction commencement,primarily driven by career income.Secondly,the construction of new campuses had a significant positive impact on the total expenditure of‘Double High'institutions,especially on the total amount of capital expenditure,with the effect concentrated within four years after construction commencement,and equipment procurement expenditure playing a leading role.Thirdly,the construction of new campuses had not significantly changed the income-expenditure ratio,but had significantly increased the student-faculty ratio.Fourthly,the impact of new campuses on the fund management mode of'Double High'colleges is related to whether the new campus is located in a vocational education park or involves a complete relocation.Campuses located in vocational education parks significantly reduced capital expenditures,while complete relocation led to significant increases in both total income and recurrent expenditures.Based on these findings,this paper suggests that vocational colleges sho

关 键 词：高职 “双高计划” 新建校区 经费 教育资源配置 

分 类 号：G717[文化科学—职业技术教育学]