【作者】 徐军辉；

【导师】 胡玉明；

【作者基本信息】 暨南大学 ， 会计学， 2002， 硕士

【摘要】 改革开放二十几年以来，我国的高等教育获得前所未有的发展，高等教育的改革也摆到了议事日程上来。虽然中国的经济取得了丰硕的成果，但中国的高等教育水平远远低于中等发达国家水平，主要表现在两个方面：一是大学生占总人口的比重偏低；二是大学生入学率偏低。由于教育能力有限，经费不足，造成高等教育需求长期大于供给，形成“卖方市场”。1992年社会主义市场经济体制的实施，为我国高等教育产业进入大发展阶段提供了良好的契机。在《中共中央、国务院关于加快发展第三产业的决定》中，规定了高等教育的产业化体制，认为它是对国民经济发展具有全局性、先导性影响的基础行业，应该主要由国家办，但也要引入竞争机制，在统一规划、统一管理下，动员地方、部门和集体经济力量兴办，优化国民经济结构，缓解社会经济生活中深层次矛盾。高等教育产业化，是为了解决日益扩张的高等教育需求与严重不足的高等教育资源之间的矛盾，扩充筹资渠道，更好地促进高等教育发展。产业化与多元化的筹资之间是相辅相成的。目前对于整个高等教育产业而言，通过产业化来实现多元化筹资的方式主要包括：发展民营高校；国立普通高校收费上学；高校后勤社会化；发展中外合资、中外合作办学、校企联合办学；产、学、研一体化等。本文将民营高校作为高等教育的一种筹资方式，以广东省9所民营高校作为范本，对其运营情况进行分析，并就其学费、吸引投资、接受捐赠、成本支出、质量控制、综合效益等问题进行重点分析，并试图阐述其理论价值与实践价值，即对整个高等教育筹资的借鉴作用。同时对于高校筹资的其他渠道及其未来动向进行论述，旨在大胆设想合理假设，拓展新的筹资渠道。 本文共分为五章。 第一章、提出了选题的背景及意义，并且评述了相关文献对这一所选内容的研究结果。 第二章、阐述了高等教育产业化与教育筹资的相关理论，并提出当前环境下几种主要的筹资渠道，论述了产业化与高等教育筹资之间的关系。 第三章、将民营高校作为高等教育筹资的一种方式，以广东省民营高校的运营状况为范例，对它们的资金来源、成本支出、经济效益和社会效益等方面进行 暨南大学管理学硕士学位论文分析，对其借鉴意义进行评述。 第四章、介绍国外高等教育筹资情况以及民营高校如何发展多元化的筹资，旨在洋为中用。 第五章、阐述其他各种教育筹资渠道与未来发展趋势，并评述其优劣势。更多还原

【Abstract】 China’s higher education has been developing much faster than ever before since it’s opening and reform twenty years ago and the reform of higher education has been placed on the agenda already. Although China has achieved a lot in economy, it’s higher education level is much lower than that of many secondary countries, which can be indicated in two aspects: low percentage of university graduates in the whole population and low rate of university entrance. For a long time, due to limited education ability and insufficient capital, demands of higher education exceed supply. Therefore, higher education forms a "seller’s market". In 1992, China began to carry out socialist market economy system, which offered a good chance for our higher education industry to develop fast. In "Resolution on Speeding Up the Development of the Third Industries" made by CPCCC and the State Council, industrialization of higher education was stipulated as a system. Higher education is considered to be a fundamental industry that has an overall and guiding influence on national economic development. It is initiated by the state and at the same time competition system should be introduced. Higher education is expected to be initiated under unified programs and administration with the financial support of the local authorities, various departments and enterprises in order to improve national economic structure and smooth out profound contradictions in society, economy and life. Industrialization of higher education intends to solve the contradictions between the ever-increasing demand and its severely insufficient resources so as to enhance the development of higher education. Industrialization and raising funds by varied means complement each other. As far as the present higher education industry is concerned, the varied means of raising funds through industrialization include: developing private universities, charging education fees in state-owned universities, socialization of rear-service in universities, developing China-foreign joint universities, universities jointly managed by China and foreign countries, as well as university-enterprise joint universities, merging industry, study and research into an organic whole and so on. This thesis regards private universities as a means of raising funds for highereducation, takes 9 private universities in Guangdong as example to analyzes their operation, emphasizes on the analysis of such problems as tuition fee, attracting investment, accepting donation, cost and expenditure, quality control, comprehensive benefit and tries to interpret its value of theory and value of practice, the role of reference to raise funds for the whole higher education. This thesis also expounds other means of raising funds for universities and the future trend, aiming at envisaging a reasonable hypothesis and develops new means of raising funds.This thesis is divided into 5 chapters.Chapter 1 presents the background and meaning of choosing this topic and reviews the research result of relevant documents on this topic.Chapter 2 interprets relevant theories about industrialization of higher education and raising funds for education, suggests several main means of raising funds under the present circumstances, and expounds the relationship between industrialization and raising funds for higher education.Chapter 3 regards private universities as a means of raising funds for higher education, takes the operation of some private universities in Guangdong as example to analyze their funds resources, cost and expenditure, economic benefit and social benefit, and interprets its reference value.Chapter 4 explain condition of higher education financing and public-owned college financing under industrialization for the purpose of making foreign things serve China.Chapter 5 interprets other means of raising funds for education and the future trend, and comments on their advantages and disadvantages.更多还原