高等教育财政拨款模式的发展及改革对策研究

高等教育财政性拨款是高校日常教学、科研和管理所必需的经常性经费来源，它是整个高等教育事业高效运行和健康发展的基本保证。我国的高等教育财政拨款模式经过50多年的演进，有了较大的成效，但仍存在诸多不足，如粗线条的拨款方式使拨款行为难以体现公平，投入型拔款机制带来激励效应不足，政府独立运作的拔款机制使拔款缺乏信度等。为此，可根据发达国家先进经验的启示，通过改革拨款原则，兼顾公平、效率和公开，构建“政府一中介一学校”三方协调运作机制，引入绩效拨款等措施进行改革

The Development of the State Funding Modes of Chinese Colleges and Universities and the Ways to Improvement

The fiscal funds are the constant financial sources for Chinese colleges and universities to maintain their regular operation.In spite of its fifty-year evolution,the state funding mode still leaves much for improvement.Coarse-grained allocation can hardly be justified;input-based funding mechanism partially results in the low incentive effects;the state-determined funding mechanism brings about a lack of reliability.The advanced experience in the developed countries implies that fairness,efficiency and ope...