教育与经济
教育與經濟
교육여경제
Education & Economy
2013年
2期
38~42
,共null页
公式拨款 教育财政 资源配置 政策过程 预算过程
公式撥款 教育財政 資源配置 政策過程 預算過程
공식발관 교육재정 자원배치 정책과정 예산과정
formulated funding; educational finance; resource allocation; policy process; budget process.
基于公共高等教育财政资源配置模式是围绕高校办学成本而产生的政府财政性资金投入的组成形式和制度机制这一研究视角，本文论述了我国公共高等教育财政资源配置模式建构及转换过程中存在一种“被”公式化的制度现象。首先，从公共高等教育财政资源配置“过程被简单化”以及“内涵被模糊化”两个方面，论述了公共高等教育财政资源配置模式“被”公式化的基本表现；其次，从政府作为公共教育服务供给者的责任履行没有到位以及模糊化的预算过程掩盖了政府职能部门“机会主义”动机上，分析了公共高等教育财政资源配置模式“被”公式化的产生原因；最后，从地方高校办学规模快速扩大与生均预算内拨款急剧下降，以及预算控制数不能保障高校政策性人员支出经费基本需求等方面，揭示“公式化”制度现象对于H省及C高校所造成的制度效应。
基于公共高等教育財政資源配置模式是圍繞高校辦學成本而產生的政府財政性資金投入的組成形式和製度機製這一研究視角，本文論述瞭我國公共高等教育財政資源配置模式建構及轉換過程中存在一種“被”公式化的製度現象。首先，從公共高等教育財政資源配置“過程被簡單化”以及“內涵被模糊化”兩箇方麵，論述瞭公共高等教育財政資源配置模式“被”公式化的基本錶現；其次，從政府作為公共教育服務供給者的責任履行沒有到位以及模糊化的預算過程掩蓋瞭政府職能部門“機會主義”動機上，分析瞭公共高等教育財政資源配置模式“被”公式化的產生原因；最後，從地方高校辦學規模快速擴大與生均預算內撥款急劇下降，以及預算控製數不能保障高校政策性人員支齣經費基本需求等方麵，揭示“公式化”製度現象對于H省及C高校所造成的製度效應。
기우공공고등교육재정자원배치모식시위요고교판학성본이산생적정부재정성자금투입적조성형식화제도궤제저일연구시각，본문논술료아국공공고등교육재정자원배치모식건구급전환과정중존재일충“피”공식화적제도현상。수선，종공공고등교육재정자원배치“과정피간단화”이급“내함피모호화”량개방면，논술료공공고등교육재정자원배치모식“피”공식화적기본표현；기차，종정부작위공공교육복무공급자적책임리행몰유도위이급모호화적예산과정엄개료정부직능부문“궤회주의”동궤상，분석료공공고등교육재정자원배치모식“피”공식화적산생원인；최후，종지방고교판학규모쾌속확대여생균예산내발관급극하강，이급예산공제수불능보장고교정책성인원지출경비기본수구등방면，게시“공식화”제도현상대우H성급C고교소조성적제도효응。
From the research perspective that public higher education financial resource allocation pattern is a form and mechanism of government fiscal funding that arises based on public higher education school running cost, this paper discusses about a phenomenon of formulistic that exists during the public higher education financial resource allocation pattern establishment and transformation process. First, this paper elaborates a theoretical thought about the public higher education financial resource allocation pattern establishment and transformation from two perspectives, i.e., the externalities of public goods provided by higher education and diversity of functions of higher education. Next, it discusses about how the public higher education financial resource allocation pattern is formulated, which refers to the simplified process and obscured meaning of the public higher education financial resource allocation pattern. Then, it analyzes the cause of the formulation of public higher education financial resource allocation pattern, which refers to the fact that the responsibility of the government as a provider of public education is not fully accomplished and the opportunism incentive of the government functional department is concealed by the obscured budget process. Finally, this paper reveals the influence of the formulation on H province and university C, which refers to the dramatic reduction of budgeted average funding per student caused by the rapid expansion of college scale and the shortness of budgeted figure to cover the basic needs of higher education policy-based personnel for expenditure.
