CAJ | 학술논문

在高等教育大众化进程中，地方高校的经费保障问题尤其突出，表现在总体投入不足，来源结构不合理，区域差异扩大，投入缺乏稳定性，使用效益低等方面。产生以上问题的最主要原因是地方高校规模扩张超出了财力支持，中央和地方的高等教育事权与财权不匹配，地方财政优先保障义务教育，区域经济发展不平衡等。因此，需建立和完善中央财政对地方高校的转移支付制度，加强对地方高校财政投入的监督和制约．加强规模调控，完善多渠道经费筹措机制，加强经费使用绩效评价。
재고등교육대음화진정중，지방고교적경비보장문제우기돌출，표현재총체투입불족，래원결구불합리，구역차이확대，투입결핍은정성，사용효익저등방면。산생이상문제적최주요원인시지방고교규모확장초출료재력지지，중앙화지방적고등교육사권여재권불필배，지방재정우선보장의무교육，구역경제발전불평형등。인차，수건립화완선중앙재정대지방고교적전이지부제도，가강대지방고교재정투입적감독화제약．가강규모조공，완선다거도경비주조궤제，가강경비사용적효평개。
In the process of popularization of higher education, the problems of funds guarantee are becoming more and more obvious, which mainly includes funding insufficiency, unreasonable structure of financial resources, enlargement of regional unbalance, unstable financial supporting, and low efficiency of application, etc. The primary reasons leading to the above problems are as follows： scale of local higher education exceeds more rapidly than the increase of local finance; local government bears more responsibility for higher education but has less financial ability; more financial prior/ty is given to compulsory education; the discrepancy of local economy is very notable, etc. Therefore, it is a necessity for the government to establish and perfect financial transfer system for higher education, to improve the supervision and reguiation financial budgeting for local higher education, to strengthen scale controlling and raise more fund channels, as well as to strengthen financial performance evaluation, so as to be beneficial to the development of local universities and colleges.