CAJ | 학술논문

通过成本结构的功能支出和对象支出两个维度,对美国哈佛大学、耶鲁大学、密歇根大学、杜克大学及亚利桑那大学等5所世界一流研究型大学成本支出特征进行分析,结果显示在研究型大学的成本结构中,教学支出为最主要支出但存在削弱趋势,科研支出位列教学支出之后有逐年增长之势,折旧支出和摊销支出相对较高,公共服务及图书馆支出比例不高.据此提出增加教育经费投入、保证教学科研支出,提高人力成本支出、确保人员经费充足,合理定位学校类型、优化配置成本结构,加大学生资助力度、完善助奖贷补制度等对我国高等院校教育成本结构优化配置的对策性思考.
통과성본결구적공능지출화대상지출량개유도,대미국합불대학、야로대학、밀헐근대학、두극대학급아리상나대학등5소세계일류연구형대학성본지출특정진행분석,결과현시재연구형대학적성본결구중,교학지출위최주요지출단존재삭약추세,과연지출위렬교학지출지후유축년증장지세,절구지출화탄소지출상대교고,공공복무급도서관지출비례불고.거차제출증가교육경비투입、보증교학과연지출,제고인력성본지출、학보인원경비충족,합리정위학교류형、우화배치성본결구,가대학생자조력도、완선조장대보제도등대아국고등원교교육성본결구우화배치적대책성사고.
Through the two dimensions of functional classification and natural classification of cost structure, this thesis analyses the characteristics of the top five world class universities and finds out that the instruction expen- ses are the main expenditure, but with a weakening trend. Research expenses have witnessed a yearly increase after it is ranked as part of instruction expenses. Depreciation and amortization expenses are relatively high, and the pro- portion of public service and library expenses are relatively low. On this basis, this thesis puts forward some coun- termeasures on how to optimize configuration on China＇s higher educational cost.