摘要
目前我国高等教育规模扩张较快、政府财政性投入不足、学费提高受政策的制约、多渠道筹资的激励性财税政策作用有限等因素导致高等教育经费紧缺。我国高等教育经费筹措方式应坚持"以国家财政投入为主,多渠道积极筹措并举"的思路,具体包括加大国家财政的投入、促进社会捐赠制度的规范化和制度化、利用税收手段筹集专门的财政资金、争取更多的科研经费及科研服务收入等对策,以便使高等教育早日走出经费拮据的困境。
Current Shortage of higher education funds in our country is due to fast growth of higher education, insufficient investment of governmental finance, policy restriction on raising tuition and limited function of incentive financial policies for raising funds by muhichannel. Under the present-day circumstances, we should adhere to the idea that the higher education funds in our country should be collected ＂by taking investment of national finance as the main source and simultaneously actively raising funds by muhichannel＂. Specifically speaking, investment of national finance should be increased, the system of social donation should normalized and institutionalized, special financial funds should be collected by tax means and more scientific research funds and service income should be sought to rid our higher education of the dilemma of fund shortage.
出处
《陕西师范大学学报（哲学社会科学版）》
CSSCI
北大核心
2012年第3期171-176,共6页
Journal of Shaanxi Normal University(Philosophy and Social Sciences Edition)
基金
陕西省教育厅教育财会科研项目(10JC006)
关键词
公共财政
公共产品
高等教育
教育经费
public finance
public product
higher education
education funds
