公共财政体制下的高等教育财政投入优化研究-财政学专业论文.docx

中文摘要 高等教育作为人才资源开发和科学技术发展的支导，关系到国家和民族的长 远发展战略，已经成为发达国家继续发展和发展中国家实现发展的篮要途径.准 公共物品的经济属性决定了在高等教育资源配置中政府具有不可或缺的重要作 用..3己要通过高等教育财政所体现的分配关系和分配活动的基本模式反映.因而， 适时调整高等教育财政职能与政策工具，不断推进高等教育财政改革是各国政府 不可推卸的重任.虽然各国的经济发展程度、政治经济体制和高等教育传统各不 相同，但主要市场经济国家在高等教育财政与管理改革模式上却呈现出相似性， 对我国高等教育财政的进一步改革提供了很好的借鉴.在此背景下，参考、借鉴 成熟市场经济回家高等教育财政与管理改革的有益经验，并立足于中国的特殊国 惰，确立暴予公共财政框架下高等教育财政改革的暴本框架，对于改进与完善高 等教育财政体制，发挥财政资金与政策在实施科教兴国战略和人才强国战略中的 特殊作用，进而推进我国高等教育事业的发展和国家竞争力的提升无疑具有 1重要 性和紧迫性. 关键词:公共财政 高等教商投入体制l 教商徽款机制 Abstract Higher education influences the development of human resources and scientific and technological development ，as it leads to the ωuntry and the nations long-term development strategy. It has become an impo血nt means for developed ωuntηω continue to develop and developingωuntries 10 achieve developments. 丁he nature of Quasi-public gl∞ds decídωthat government ís an indispensable and important role 讪 the allocation of resourcωfor higher education .It ís reflected mainly by the basíc model whích is embodíed ín the dístributíon and a11ωatíon of hígher educatíon fmancíal actívíties. Therefore，ít is an unshírkable responsibílity for governments to promote the reform of higher education finance by timely adjusting the function and policy tools of hígher eduωtíon finanω. A1though the level of eωnomic developmen t， polítíca1 and economic system and tradítion of hi院er ed口创ion are dífferent，higher eduωtion finance and management reform pattem ofωonomy-orient a1 countries are simílar .It wíll provide an excellent fmancial reference for China higher eduω.tions further reforms. Jn由isωntext ，bas创 on Chinas specific national ∞，ndítíons，from 伽e mature e∞nomy-oriental countries hígher education finance and management experien饵， establishíng the 伽mework of hígher eduω.tion fi比al reform which ís based on the framework of publíc fin3J阳 has many advantages. The advantages are: ímprovíng higher education financial system; playing a special role for financial funds and policíes ín the promoting