【作者】 刘欣；

【导师】 杜莉；

【作者基本信息】 吉林大学 ， 金融学， 2020， 博士

【摘要】 随着经济的全球化发展,国际间的博弈也越来越激烈。在全球范围内的博弈,不仅仅是经济上、政治上、军事上、文化上的博弈,其实就其本身来讲,实质上是各国之间人才的博弈。各个国家的高等教育为本国源源不断的输送了优秀的人才,由此看来,各个国家想赢得大国间的博弈,高等教育就显得十分重要。从改革开放以来,中国不断加大对高等教育领域资源的投入,继“211工程”“985工程”之后,2015年开始实施“双一流”建设高校国家战略,不断提升中国高等教育综合实力和国际竞争力。中国高等教育已由“精英教育”模式转变为“大众教育”模式,并即将进入“普及教育”模式。2018年全国各类高等教育在学总规模达到3833万人,高等教育毛入学率达到48.1%^（1）。接受高等教育的人数的增长在一定程度上与所需资源的供给能力形成了矛盾,学校必须通过建设足够的教学科研设施和保障性配套设施、自我培养或引进优秀师资等才能更好的满足受教育群体的需求,保证教育产出的质量。只有充足的教育办学经费才能够满足高校稳定发展和“双一流”建设对经费的需求,这就对高校进一步增加融资总量、优化融资结构不断提出新要求。我国高校融资仍主要依托传统的财政拨款,尽管随着经济社会的进步和发展,应逐渐拓宽高校自身资源和社会力量办学的融资方式或渠道,但总体来看我国高校的办学经费融资渠道相对单一,且融资的规模有限,相对教育需求的快速发展而言还难以满足其现实需求。可见,高校办学经费融资渠道的拓展及选择进而实现融资结构的优化尤为重要。在我国经济增长动力转化的背景下,我国高校的办学经费融资规模、结构及模式也必然发生相应的调整和变化,传统的高等教育办学经费融资模式已然不能适应经济转型的需求。因此,在新的经济发展环境条件下,高校多元化融资已经成为我们必须所要面对和解决的问题。基于此,考虑到数据来源的可得性、代表的普遍性和可比性,本文选择76所教育部直属高校对外公开的融资数据为样本,通过对教育部直属高校办学经费不同时期、不同区域的融资总量、结构及模式的比较分析,构建了高校融资水平评价指标体系,进而对高校融资水平进行了评价。利用实证研究方法,对高校经费融资结构和融资绩效表现进行了回归分析,进而剖析了其对高校融资绩效的影响和成因。根据研究结论,提出了适合我国国情的高校办学经费融资模式及结构优化思路,以期提高高校经费融资绩效,提升高校办学质量。据此,本文中所提及的高校均指代教育部直属高校。主要研究内容结构如下:第一章,导论部分。主要对论文的研究背景、研究目的、研究意义、相关研究文献综述、研究方法、技术路线、数据来源、研究内容与结构、创新和有待研究的问题进行总体阐述,为论文谋篇布局并提出研究方向和思路。第二章,相关概念界定及理论基础。对教育部直属高校、融资、内源性融资、外源性融资等概念进行界定。并对人力资本理论、成本分担理论、融资优序理论、绩效管理理论等理论进行具体分析。第三章,高校办学经费融资总量、结构及模式的演进分析。本章主要对高校经费融资总量、融资结构和融资模式的演进进行了分析和研究,并发现我国高校融资的特点、融资主要渠道及存在问题。第四章,基于区域分布的高校办学经费融资总量、结构及模式的比较分析。将我国高校按照东部、中部、西部和东北的经济区域布局,对其办学经费融资的总量、结构和模式进行了比较分析,同时研究了差异性产生的原因。第五章,高校办学经费融资水平的评价指标体系构建及评价。本章提出了高校办学经费融资水平评价指标体系构建的原则,并据此构建了评价指标体系;确定了评价对象及数据来源;对熵值法、变异系数法以及灰色关联度分析法等方法进行了比较和适应性选择。根据构建的评价指标体系,分别对全国层面、东部地区、中部地区、西部地区、东北地区高校融资水平进行了评价。第六章,高校办学经费融资绩效的影响因素分析。本章根据第五章得出的结论,对高校经费融资结构和融资绩效表现进行了回归分析,分别从全国、东部地区、中部地区、西部地区和东北地区层面出发,得出融资结构对高校融资绩效的客观影响,包括影响方向及影响显著程度,进而分析造成该种影响的原因。第七章,高校多元化拓展办学经费,提升融资绩效的路径。本章根据前文对我国高校办学经费融资的总量、结构及模式的演进分析、空间比较和研究以及实证分析研究结论,提出了从政府维度,探索加大高校财政拨款力度,改善拨款方式;从高校的维度,拓宽办学经费融资渠道,完善内部配套机制;从社会维度,积极培养社会共同办教育的理念。第八章,结论,对全文进行总结性概述。更多还原

【Abstract】 With the development of economic globalization,the international competition becomes increasingly fierce.The competition in the global scope is not only in economy,politics,military and culture,but also in talents among countries.A steady stream of excellent talents is provided for the country by the higher education of each.Therefore,the higher education is the key to win the international competition.Since the reform and opening-up,China has continuously invested in educational resources.Following the"211 project"and"985 project",the national strategy of"double first-class"construction of universities was implemented in 2015 to continuously enhance the comprehensive strength and international competitiveness of China’s higher education.In China,the mode of"elite education"in higher education has gradually changed to that of"mass education"and is about to enter the mode of"universal education".In 2018,38.33 million people of all types of higher education were studying in China,and the gross enrollment rate of higher education reached48.1 percent.^（1）However,the growth in the number of people receiving higher education is to some extent in conflict with the supply of needed resources,because in order to better meet the needs of the educated group as well as ensure the quality of education,universities have to construct enough teaching facilities,equipment,supporting facilities.Self-training and the introduction of excellent teachers are also in need.This puts forward new requirements for universities to further increase the total amount of financing and optimize the financing structure.Despite the economic and social progress and development,financing in universities still mainly relies on traditional funding.They should gradually extend financing methods and channels of their own resources and the social power.But in general,the financing channel of universities in China is relatively single,and the scale of the funding is limited.It is difficult to meet the demand of the reality relative to the rapid development of the education demand.Therefore,it is particularly important to expand and select financing channels in universities,and then to optimize the financing structure.Under the background of transformation of China’s economic growth momentum,China’s universities’financing scale,structure and mode will also inevitably adjust and change.The traditional higher education financing model can no longer adapt to the needs of the economic transformation.Therefore,under the condition of new economic development environment,diversified financing in universities has become the problem that we must face and solve.Based on this,considering the availability,generality and comparability of data sources,the dissertation selected 76 universities directly under the Ministry of Education related financing data as sample.Through comparing and analyzing universities’directly under the Ministry of Education funds in different periods,different parts of the financing amount,structure and mode,construct the evaluation index system of financing level study,and then evaluate the level of financing in universities.Moreover,a regression analysis was conducted to analyze the financing structure and the financing performance of universities to obtain the objective influence of the financing structure on the financing performance of colleges and universities,including the influence direction and the significant degree of the influence,and analyze the causes of the influence.Furthermore,this dissertation puts forward the financing mode and structure optimization of university funds suitable for China’s national conditions,so as to achieve the goal of improving the performance of universities’financing and the quality of universities.Accordingly,the universities mentioned in this dissertation refer to the universities directly under the ministry of education.The main research content structure is as follows:ChapterⅠ,introduction.This dissertation mainly expounds the research background,research purpose,research significance,relevant research literature review,research methods,technical route,data source,research content and structure,innovation and problems to be studied,and proposes the research direction and ideas for the dissertation.ChapterⅡ,the definition of related concepts and the theoretical basis.Concepts such as universities directly under the Ministry of Education,financing,internal financing,and external financing are defined.And theories such as human capital theory,cost-sharing theory,pecking order theory of financing and performance management theory are analyzed in detail.ChapterⅢ,an analysis of the evolution of the volume,structure and mode of the financing for university running funds.This chapter mainly analyzes the evolution of the volume,the structure and the mode of the financing for university running funds;and illustrates the characteristics,main financing channels and existing problems of university financing in China.ChapterⅣ,a comparative analysis of the volume,structure and mode of the financing for university running funds based on regional distribution.A comparative analysis of the volume,structure and mode of the financing for university running funds is performed in accordance with the economic regional layout of the eastern,central,western,and northeastern regions.The causes of the differences are discussed as well.ChapterⅤ,the construction and assessment of the evaluation index system for the university financing level.This chapter puts forward the principles of the evaluation index system of the university financing level,and constructs the evaluation index system accordingly;determines the evaluation objects and data sources;draws comparison and adaptive selection among methods such as entropy method,variation coefficient method and correlation degree analysis.According to the evaluation index system,the university financing level of the whole nation,the eastern region,the central region,the western region and the northeast region is evaluated respectively.ChapterⅥ,the analysis of influencing factors of the university financing performance.Based on the conclusions drawn in Chapter 5,this chapter conducts a regression analysis of the financing structure and financing performance of university funds;respectively from the national,eastern,central,western and northeast levels,this chapter draws the objective influence of financing structure on the financing performance of university funds,which includes the direction and effect of the influence.Furthermore,the causes of this influence are analyzed.ChapterⅦ,ways for universities to diversify and expand running funds and improve financing performance.Based on the evolution analysis,spatial comparison and research,as well as empirical analysis and conclusions of the total amount,structure,and mode of the financing for university running funds mentioned before,this chapter proposes the idea that in terms of the government,increasing financial allocation for universities and improving corresponding modalities should be seriously considered and actively explored;in terms of the university,widening financing channel for running funds and perfecting the internal matching mechanism are necessary;in terms of the society,the concept of social cooperation in education needs to be cultivated positively.ChapterⅧ,conclusion,a summary of the full text.更多还原