美国一流大学的筹资方式及其对我国的启示

通过对美国四所一流大学财政来源结构的实证分析表明,充足的经费对于一流大学的建设至关重要。当前,美国大学中无论是公立大学还是私立大学,来自政府的资金支持都在逐渐减少,学校基金对学校的发展越来越重要。美国大学筹集和发展学校基金的方式对我国大学建立和发展学校基金具有一定的启示意义。     

新建校区对高校生均收入的影响——基于教育部直属高校的实证分析

1999年高等教育大规模急剧扩张以来，高校办学资源日趋紧张，很多高校难以达到“生均一分地”的办学标准，不得不建设新校区以拓展办学空间。新建校区的出现对高校经费运行系统造成了强烈的冲击。本文基于1998—2016年教育部直属高校经费数据的研究发现：第一，虽然新建校区高校的生均总支出和生均总收入均显著高于非新建校区高校，但生均总收入的增长速度略慢于生均总支出，无论是财政性的基建拨款还是自筹收入都跟不上基建支出速度，且尚有较大规模的银行贷款收入和还本付息支出未纳入统计，收支不平衡为高校债务危机埋下了隐患。第二，新建校区高校的经费筹措规模整体扩大，但未能实现经费来源渠道多元化，其中财政拨款主要为教育事业费和基建拨款，自筹收入主要为事业收入。第三，新建校区对不同高校生均收入影响具有异质性，“985工程”院校生均总收入显著高于非“985工程”院校，统一入驻当地大学城能显著缓解高校经费筹措压力；相较于年级型，学院型布局模式会加大高校经费筹措压力。因此，建议我国高校一方面要进一步提高经费自筹能力，积极开拓经费来源渠道，减少对政府经费和事业收入的依赖；另一方面应尽可能优化新校区建设模式和布局模式，从降低成本角度减缓经费筹措压力。     

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。     

高校科研融资结构对教学、科研质量的影响分析

企业与高校科研合作的逐步深入,会对中国高校的整体水平产生怎样的影响,是一个直接关系到高校改革与发展的重大问题.基于中国数据的实证分析表明:高校横向科研经费占科研经费总和的比例与高校教学质量成正向变动的关系,与高校科研水平成反向变动的关系;高校教学质量和科研水平是影响其吸引横向资金的能力的重要因素.因此,高校和企业必须立足自身,各取所长,各取所需,要让市场机制成为完善高校理念的有力工具.     

Assessing Research Performance of University Academic Staff: Measures and Problems

Under the federal government's current policy on funding university research, institutions which can best identify and encourage the higher performers amongst their academic staff will fare better than others. However, in order to secure a strong position in competing for these government funds universities will need to know more about the research activity of their academic staff and how staff in different disciplines are likely to respond to the increased use of performance indicators. This paper reports the views of staff from one Australian university on such issues. One of the main findings is that potential research output is influenced by a range of factors including the differences in research styles, methods and strategies and the degree of dependence on funds. Such findings favour the differential use of performance measures depending on the nature of the research undertaken rather than the use of measures which are intended to standardise research output within or across disciplines.     

大学重点资助政策与博士培养扩张： 基于德国“卓越计划”的实证分析

德国版的大学重点资助政策“卓越计划”提高了受资助机构的科研资金收入，这些资金主要被卓越大学用于科研人员支出，博士候选人成为其中最大的受益群体。证据表明，受到“卓越计划”资助的德国卓越大学扩大了博士候选人的培养规模，科研发表产出继而提升。德国高等教育领域历来视博士候选人为“科学继承者”，给予博士候选人正式的科研人员地位，在绩效导向和周期特性的大学重点资助政策背景下，体现出了更高的科研效率。     

高校科研经费审计之思考

从高校科研经费管理和使用过程中存在的问题入手,深入分析问题产生的根源,阐明对科研经费进行内部审计是国家和高校内部加强管理的需求。结合美国科研经费管理特点,论述开展高校科研经费审计的有效途径,重点介绍科研经费财务收支审计的目标、原则、方式及内容,提出加强高校科研经费绩效审计的观点和方法。     

日本高校补助金制度及其启示

日本高校补助金制度由来已久,并为日本私立大学的发展提供了重要的财政保障,注入了不竭的生机和活力,这从对日本高校补助金的渊源、目的及补助金机制的深人分析中可以得到体现。日本高校补助金制度在键全法制、资金筹集多元化、明确补助原则和补助方法等方面所采取的一系列完善措施,为解决目前我国民办高等教育存在的资金不足等问题提供了借鉴。     

The Identification,Application and Use of Four Distinct Levels of Sino-Foreign Cooperation in the State Higher Education Sector

ABSTRACT

Based on an analysis of agreements signed between 201 Chinese state universities and institutes, and foreign university partners, this paper identifies four distinct levels of agreements and discusses how they can be used by foreign universities seeking to enter the China market. The paper also discusses how agreements have changed over time—that is between 1996 and 2000. Some preliminary remarks are also made about whether there is link between the level of agreement signed and location—that is, for example, whether there are more “higher level agreements” signed in more westernised and “open” cities of China. The data indicates that this is so but that more remote and less developed parts of China are also chasing higher level and more complex agreements.

The agreements reflect the opening of the state higher education system in China to wide ranging cooperation with Foreign universities and, from a foreign university perspective, provides an entry framework which can be used to identify appropriate levels and forms of agreements which can be negotiated with Chinese university partners or potential partners. The research provides a framework in which future research can be undertaken.     

The Australian University in a Multicultural Environment

This article describes how the Australian university system has become increasingly multi‐ethnic and multicultural as a reflection of the greater Australian society that is also increasingly multicultural and multi‐ethnic. As the universities have evolved from being elitist institutions, based on a British model and accessible to only a small proportion of the population, to units making up a mass system, they have had to contend with two contradictory forces: government mandated efforts to increase the representation on university campuses of disadvantaged groups and pressures to reduce government spending for higher education. Increasing efforts, after 1990, on the part of Australian universities to recruit full‐fee paying foreign students have intensified student multi‐ethnicity on Australian campuses while providing near windfall sources of extra funds. Yet there are voices being raised regarding the propriety and the ethics of selling higher education in this way.     

发达国家高等教育经费来源的结构特征与启示

发达国家在经历高等教育大众化以后,高等教育经费的来源结构显示出一些特征,如财政拨款向科研倾斜、学杂费收入比重基本稳定、高校销售及服务收入稳步上升等.相比之下,我国高等教育经费来源中存在着财政性经费保障力度仍需加强、居民学杂费负担过重等问题.基本对策是：保障和引导财政性经费投入,控制并分类制定学杂费标准,提高高校销售与服务收入获得能力,完善社会捐资助学机制.     

新疆高校贷款筹资的风险与对策

本文围绕新疆高校贷款筹资办学的风险问题,探讨防范新疆高校负债风险的对策,通过拓展高校融资渠道增强高校融资能力来解决高校资金紧缺问题,从而达到降低债务风险的目的。     

央属高校贷款融资现状及影响因素研究

贷款是中国大学筹集资金的重要途径。目前,央属高校随着规模扩大、在校生人数的飙升,贷款规模呈现快速上升的势头,贷款增长速度已远远超过了高校收入增长的速度。政府自上而下政策性引导、银行改善资金流向以扩大业务空间、高校摆脱扩招后财务困境等是央属高校贷款融资的重要原因。高校要科学评估财务状况,构建稳定的财务运作机制,确保经费来源的多样性和稳定性、资金数量的充足性、经费使用的效率性,实现高校财务安全。     

The State Policy of Funding Higher Education Under Public Budget Constraints1

This article describes the changing face of institutions of higher education in Russia in comparison with other countries. It is shown that the ratios of funding sources for higher education in Russia are similar in structure to those in other countries. However, the absolute amounts of funding from these sources are three times less in Russia than the level of the OECD countries. We analyze the following two strategies that Russian universities have used to cope with reduced public funding: diversification of sources of income and changing the structure of expenses. These strategies have been borrowed from the experience of foreign universities that have reformed their financial management. We identify the following main trends in the financing of Russian higher education: concentration of support on leading universities, reliance on public support for higher education as a main source of funding, and the weak use of public-private partnership mechanisms as well as endowment funds. We provide an assessment of the impact of these trends on the economic position of universities.     

Do Changing State Steering Mechanisms have an Impact on Academic Leadership at Universities

Universities have been forced to change their internal management and leadership procedures along with the changing state steering. In Finland, changes in financial steering during last ten years have had the strongest effective impact on internal university management.Budget allocation is a policy instrument that can be used by governments to influence the behaviour of universities. The same applies to the situation within institutions. The way budgets are allocated depends on the relationships between the central university administration and faculties.Finnish universities have started to use the same fund allocation models as are in use at the national level, although the amount of funds to be allocated differs markedly from the national level funding. The increase in external funds, and the increase of state funds to be competed for, create new management procedures inside the university and its faculties. Universities have started to implement entrepreneurial activity models in their management processes.Universities have to find a new way for management to take into account the changing state steering and the increasing external funds, as well as the nature of the academic community. This is a growing challenge for university management and leadership.     

高等教育经费结构多元化探微

高等学校经费对高等学校的发展起到至关重要的作用，甚至可以理解为是目前影响高等学校快速发展的瓶颈。多元化、多渠道筹费是高等学校的一种现实选择，然而对如何把握高等学校经费的结构、比例和权重，却存在一些模糊的认识，缺乏必要的理性分析。本对财政拨款、学生学费、校办企业、科研服务创收、捐赠、银校合作等六大高等学校经费来源作了深入细致的研究，对其现象、原因、规律及发展趋势作了详细阐述，对高等学校经费多元化及其量化提出一些操作计划和一些前瞻性意见，具有一定的现实意义和理论价值。     

校友捐赠对高校发展的作用及影响因素探析

伴随着我国经济持续、健康发展,我国高校校友捐赠数额快速增长,已逐渐成为高校办学经费的重要资金来源.文章从改善高校财务状况、促进高校学术自由和增强校友凝聚力等三个方面,分析了校友捐赠对高校发展的积极作用;从校友、学校、社会环境与文化背景、政策与法律制度等四个角度,分析了影响高校校友捐赠的因素.作为校友捐赠的受益主体,高校应加强校友会组织与管理工作,健全和创新校友会的组织体系,加大校友捐赠的宣传力度,营造校友捐赠文化氛围,以吸引更多的校友捐赠.     

高校科研经费管理的现状及其对策

科研经费是普通高校开展科研工作的重要物质基础,如何合理有效地利用科研经费是科研管理的重要内容之一.目前高校对科研经费管理不够规范,普遍存在着科研资金和资产流失严重、科研项目成本难以核算、科研经费使用效益不高等问题,针对这些问题提出了加强高校科研经费管理的对策.     

财政零余额账户支付制度下高校科研经费管理问题探析及对策

财政国库实行零余额账户支付改革,给高校的财务管理带来了许多新问题。不少高校在科研经费管理上原本就存在着财务管理缺位,管理制度缺失,管理要求不严,管理效益不高等问题。零余额账户支付制度的改革对高校科研经费管理又增了新的挑战。通过分析高校科研经费中存在的问题,提出建立适合财政零余额账户支付制度下的高校科研经费管理对策。     

The market route to mass higher education: British experience 1979–1996

The period 1979–1996 was one of radical change in British higher education. Initially change was mainly financial, expenditure was cut severely. In response the universities sought funds from elsewhere. By the mid-1980s expenditure cuts were supplemented by government initiatives to encourage universities and polytechnics to undertake research and consultancy contracts with industry and to seek private donations. Education Acts in 1988 and 1992 speeded the pace of change. Most large higher education institutions were redesignated as universities with consequential changes to the idea of a university. Public funding mechanisms were established that encouraged expansion at marginal costs much lower than average costs. The results were dramatic. Between 1989 and 1994 enrollments increased by over 50% and expenditure per student fell by 30%. Financial power shifted from providers to consumers and proxy consumers. Universities began to contract out non-core activities. This paper describes these changes and considers their significance for the nature and meaning of higher education in Britain.