本文關鍵詞：湖南省高等教育財政撥款模式研究　出處：《長沙理工大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 高等教育 財政撥款 撥款模式 績效撥款

【摘要】：我國的高等教育在近年來取得了跨越式發(fā)展，它已是國家和社會進步的中流砥柱。高等教育財政撥款模式是高等教育財政政策的核心內容之一，也是高等教育宏觀調控的重要手段。它保證著高等教育投入，對落實高等教育發(fā)展戰(zhàn)略有著重要意義。隨著我國財政性教育經費達到GDP的4%的歷史性突破，推動高等教育財政撥款模式改革成為影響高等教育發(fā)展速度和質量的關鍵因素。 現(xiàn)行的湖南省高等教育財政撥款模式是沿用“綜合定額+專項補助”模式的框架下加入多種政策參數(shù)對綜合定額部分進行調整，其在推行時適應了當時的需要，但隨著時間推移已經呈現(xiàn)一些不足。首先“綜合定額+專項補助”的撥款模式已不能匹配湖南省高等教育發(fā)展對效率的要求，績效撥款以其良好的競爭和效率導向成為大勢所趨。其次，湖南省財政撥款制度中未考慮高校層次差異及學科差異，不利于學科平衡發(fā)展，也不能滿足一些相對成本較高的學科需要。此外，財政性教育經費總量短缺、經費權與治事權分離、缺乏評估和撥款中介機構等都是制約湖南省高等教育財政撥款模式發(fā)展的問題。 本文針對以上問題，從準公共產品理論、制度經濟學理論、公共選擇理論出發(fā)，，運用文獻法、比較法、計量模型法等研究方法，在深入分析和研究國內外高等教育財政撥款體制相關理論和成果的基礎上，設計出湖南省高等教育財政撥款模式的新方案，將經常性財政撥款分為基本撥款和績效撥款兩部分。在基本撥款中引入學科差異系數(shù)，它主要用以保證高等院校的日常運轉和基本教學需求；績效撥款中設計了一套績效撥款指標體系，并以熵權法確定各績效指標權重，以其作為對高校財政撥款利用效率的獎勵。
[Abstract]:In recent years, China's higher education has made leapfrog development, it has been the mainstay of national and social progress. The higher education financial allocation model is one of the core contents of higher education fiscal policy. It is also an important means of macro-control of higher education, which ensures the investment of higher education. It is of great significance to implement the development strategy of higher education. Along with the historic breakthrough of 4% of GDP in our country's financial education funds. Promoting the reform of higher education financial allocation mode has become a key factor affecting the speed and quality of higher education development. The current pattern of financial allocation for higher education in Hunan Province is to add a variety of policy parameters to adjust the comprehensive quota part under the framework of "Comprehensive quota Special subsidy" model. It adapted to the needs of the time, but with the passage of time has shown some shortcomings. First, the "comprehensive quota special subsidy" funding model can no longer meet the requirements of the development of higher education in Hunan Province for efficiency. Performance allocation with its good competition and efficiency guidance has become the general trend. Secondly, the financial allocation system in Hunan Province does not take into account the university level differences and discipline differences, which is not conducive to the balanced development of disciplines. In addition, the total amount of financial education funds is short, and the right to fund is separated from the power of governance. The lack of evaluation and allocation intermediary are the problems that restrict the development of higher education financial allocation model in Hunan Province. In view of the above problems, from the quasi-public product theory, institutional economics theory, public choice theory, the use of literature method, comparative method, econometric model and other research methods. On the basis of in-depth analysis and research on the theories and achievements of the financial allocation system for higher education at home and abroad, a new scheme of financial allocation model for higher education in Hunan Province is designed. The recurrent financial allocation is divided into two parts: the basic appropriation and the performance appropriation. The subject difference coefficient is introduced into the basic appropriation, which is mainly used to ensure the daily operation and basic teaching needs of colleges and universities. In the performance allocation, a set of performance allocation index system is designed, and the weight of each performance index is determined by entropy weight method, which is used as a reward for the efficiency of financial allocation in colleges and universities.
【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G647.5

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本文編號：1410899