德国高等教育机构经费来源特点及其管理

德国高等教育机构的经费主要依赖于公共财政资金，比如联邦政府、各个州政府和辖区管理机构等。德国高等院校的管理模式的主要特点是：采用绩效考核的经费管理模式；积极寻求多种资助形式；紧靠市场，重点扶持市场需求较大的行业。这给我国大学经费筹措带来的启示有：加强经费管理；积极寻求非政府经费来源；拓展办学思路，主动与市场接轨，做好产学研的配套工作。

Characteristics of the Sources of the Funds for Higher Education Institutions in Germany and Their Management

The funds of institutions of higher education in Germany mainly come from public finance, such as from the federal government, the federal land governments and the communities. And the management of Ger- man colleges and universities is characterized by adopting the performance-based funds management model, seeking for various forms of financial support, and giving special aid to the industry with great demand. Following this kind of management, China＇s colleges and universities should strengthen the management of their funds, seek for financial support from non-government organizations, and extend their school-running methods by linking up with the market to integrate the industry, the university and the research.