【摘要】 中国高等教育财政历经三十年的改革发展,在理念、政策、拨款、学费与资助等方面都得到了长足的进步:高等教育成本分担的财政理念与实践从经费上有力地支撑了中国高等教育大众化的历史进程;高等教育财政管理体制由"高度集权"向"合理分权"演进;高等教育拨款模式由"基数+发展"向"综合+项目预算"转变反映了改革重心由"供给主导"向"需求主导"的转变;此外,成本分担下的大学生资助体系也在日臻完善。展望未来,高等教育财政将在财政预算管理改革、财政拨款模式、区域均衡发展、政策法规等环节上进一步深化改革,锐意发展。更多还原

【Abstract】 From 1978, China has experienced 30 years of higher education financial reform and development, and it has made a great progress on the aspect of ideals, policies, appropriation and financial aid and so on. The concept and practice of "cost-sharing" in higher education has given a strong support to the historical process of Chinese higher education popularization on the fund level. The financial management system has changed from centralized to decentralize gradually and the higher education allocation model has shifted from "Base+Development" to "Comprehensive + Project Budget". Furthermore, the subsidy system for college students has been incredibly improved in recent 30 years. However, it can not be ignored that current higher education system is still faced with series problems such as the financial manage system, funding system, the transfer payment system, and the legislative policy system, which require further improvement.更多还原