【摘要】 在社会组织部门的划分中,高等学校应属于社会领域的第三部门。高等教育是高等学校向社会公众提供的教育服务活动,是可以由接受人进行自由选择的市场行为,不是政府的行政行为;根据高等教育成本补偿理论,高校的学费收入是对接受教育服务正常支付成本的补偿,不属于政府的财政收入,也不同于其它事业单位的预算外资金,属于非财政性资金性质。因此,笔者认为:高等学校的财务预算,是作为一级法人的高等学校实施内部控制的手段,已经不完全是政府公共财政预算的范畴;在现实条件下,将高等学校财务预算汇总进入政府财政预算的做法和把高等学校学费收入纳入财政统管或进行国库集中支付,不仅不利于高等教育的发展,也不利于政府管理角色与管理职能的转换。更多还原

【Abstract】 As to the classification of the three sections of social organizations,higher education schools should belong to the third sections,which is an education service offered to the public,an market behavior that can be freely chosen by the receivers,but not an executive behavior of the government. According to the cost compensation theory in higher education,the income from the tuitions is reasonable compensation for the education service ,which should mot be considered as financial income of the government,which is also different from the out-of-budget fund of other enterprises, whose nature is non-financial. As a resalt, the writer proposes that: financial budget in higher education schools,as a means of internal control enforced by the schools,does not belong to the public financial budget.In terms of reality,putting the schools budget into governments budget and putting the income from tuitions under the management of the financial department of the central payment in the national vault,will not onty hinder the development of higher education,but also influence the charge of governments management role and management function.更多还原