CAJ | 학술논문

教育经费是高等学校办学的物质支撑，教育经费投入需要依据科学的标准。高等教育基本建设经费投入需求测算模型为制定高等教育基本建设投入标准、为编制高等教育基本建设投入预算、为筹措高等学校基本建设资金提供基础的测算方法和技术支持。对基本建设投入进行增量（或新建）投入、存量（或重建）投入分类是构建高等教育基本建设经费投入需求测算模型的基础。增量投入应按照一次性到位原则列入投入标准，存量投入应按照总现值平均折旧原则列入投入标准，投入标准应根据教育部普通高等学校本科教学水平评估规定的数量标准及当前市场价格标准确定。对样本单位的测算结果初步证实了高等教育基本建设经费投入需求测算模型的实用性。
교육경비시고등학교판학적물질지탱，교육경비투입수요의거과학적표준。고등교육기본건설경비투입수구측산모형위제정고등교육기본건설투입표준、위편제고등교육기본건설투입예산、위주조고등학교기본건설자금제공기출적측산방법화기술지지。대기본건설투입진행증량（혹신건）투입、존량（혹중건）투입분류시구건고등교육기본건설경비투입수구측산모형적기출。증량투입응안조일차성도위원칙렬입투입표준，존량투입응안조총현치평균절구원칙렬입투입표준，투입표준응근거교육부보통고등학교본과교학수평평고규정적수량표준급당전시장개격표준학정。대양본단위적측산결과초보증실료고등교육기본건설경비투입수구측산모형적실용성。
Educational funds are the material support of running colleges and universities. Scientific standard is the foundation for educational funds inputs. A demand measure model structure of funds inputs demand in capital construction is to provide the basic measure method and technological support needed to formulate its standard and budget and to raise funds for it. The classification of overrun （or newly building） funds and stock （or rebuilding） funds is the foundation for the demand measure model structure of funds inputs in capital construction in colleges and univer- sities. The ovelTun funds are listed on standard in the disposable rule. The stock funds are listed on standard ba~sed on the principle of the average depreciation of the total existing value. Cost standard is to be formulated by the quantity standard regulated on the level of teaching of undergraduate course of ,common colleges and universities evaluation program, and current market prices. The measure results from sample units proved initially that the demand measure model of funds inputs in capital construction in higher education had practical value in use.