公共财政视角下高等教育经费紧缺的成因解读及化解途径

目前我国高等教育规模扩张较快、政府财政性投入不足、学费提高受政策的制约、多渠道筹资的激励性财税政策作用有限等因素导致高等教育经费紧缺。我国高等教育经费筹措方式应坚持"以国家财政投入为主,多渠道积极筹措并举"的思路,具体包括加大国家财政的投入、促进社会捐赠制度的规范化和制度化、利用税收手段筹集专门的财政资金、争取更多的科研经费及科研服务收入等对策,以便使高等教育早日走出经费拮据的困境。

An Interpretation of Attributive Causes of Serious Shortage of Higher Education Funds in Terms of Public Finance and their Neutralizing Means

Current Shortage of higher education funds in our country is due to fast growth of higher education,insufficient investment of governmental finance,policy restriction on raising tuition and limited function of incentive financial policies for raising funds by multichannel.Under the present-day circumstances,we should adhere to the idea that the higher education funds in our country should be collected "by taking investment of national finance as the main source and simultaneously actively raising funds by multichannel".Specifically speaking,investment of national finance should be increased,the system of social donation should normalized and institutionalized,special financial funds should be collected by tax means and more scientific research funds and service income should be sought to rid our higher education of the dilemma of fund shortage.