摘要
财政性教育资金在地区间、不同教育层级间配置不均衡问题讨论已久,高校内部院系间财力资源配置不均衡问题同样普遍存在。这种校内各主体财力分化的长期存在,已经给大学学科建设、管理工作以及学生的学习行为产生了令人困惑的影响。高校这种内部财力分化之所以产生的根本原因是一定历史条件下高等教育投资短缺。现实的原因主要表现在两个方面:一是国家财政拨款中基本经费和专项经费结构不合理;二是校内管理层的预算调控手段与方式存在缺位。在新形势下,整个高等教育投资短缺得到了很大改善。因此,面对财力分化带来的负面效应,一方面政府层面需在教育预算安排中适当减少项目资金比重,适当放开对高校薪酬的制度控制。另一方面高校内部管理层应充分考虑资金来源的公共性,贯彻和谐、公平、均衡的价值理念;均衡地配置财力资源。具体保持层面要考虑对基础学科的建设经费给予补贴;控制好强势院系经费使用中的自我膨胀;设计更合理的方案保障人员收入的相对均衡;加强院系创收分成收入分配后的监管,最终使预算资金更好的作用于高校的治理,促进高校作为教育组织的正常功能的发挥。
The uneven allocation of fiscal funding for education among regions and administrative levels has long been the subject of discussion.But the uneven distribution of financial resources within universities,among departments and faculties,is also a widespread problem.The root cause for such disparity in financial capacity within universities historically is the overall shortage of fiscal input toward higher education.However,under the new circumstances,the shortage in funding has greatly improved in the field of education,and it especially is so among universities directly under the Ministry of Education.The capacity of budgetary maneuvering has been strengthened overtime among universities administration.Consequently,in facing with negative effects of financial capacity disparity,on one hand,the government needs to adjust its schemes of allocation for budgetary money,reduced the proportion of grant funding in the overall education budget,and open up the institutional control over teachers compensation.On the other hand,the university administration should fully recognize the public nature of their funding sources,embrace the concept of public budgetary management,utilize the regulatory capacity of institutional comprehensive budgeting,and try to balance the allocation of their intra-university financial resources.
作者
尹红军
胡侃
Yin Hongjun;Hu Kan
出处
《高等教育评论》
2014年第1期184-195,共12页
Higher Education Review
基金
中南财经政法大学2013年高校基本科研业务费青年教师创新项目(项目编号:20132067)的研究成果
关键词
预算管理
财力分化
直属高校
Budgetary Management
Uneven Financial Allocation
Universities under the Ministry of Education
