【作者】 李萍；

【导师】 陈少华；

【作者基本信息】 厦门大学 ， 会计学， 2007， 硕士

【摘要】 在当今全球高等教育财政紧缩的背景下,高等教育成本分担与成本补偿已被国际社会认同,推行以贷款为主的学生资助制度势在必行。近年来,因高等教育收费改革和高校扩招,使得我国高校贫困生问题显得尤为突出。为了有效地增加贫困家庭子女高等教育入学机会,中国政府于1999年出台了以贫困生为资助对象的国家助学贷款制度,并根据贷款工作实际多次进行了调整。特别是2004年6月出台的《关于进一步完善国家助学贷款工作的若干意见》,重点对国家助学贷款财政贴息、风险防范与补偿机制等公共财政资金参与国家助学贷款政策进行了调整和完善,是国家助学贷款实施以来最大的一次调整。良好的制度安排可以使得贫富分化问题得到改善,至少不至于使情况变得更糟。制度安排指的是资源的配置方式,从这个意义上说,公共财政资金参于国家助学贷款的制度安排不能仅被理解为解决高等教育财政资源稀缺的技术性问题,而应当被理解为价值层面上的人道主义关怀,实际上也可以看作是对我国高等教育可持续发展所需要的一种制度创新。但改进后国家助学贷款制度在政府公共财政资金财务管理制度等方面的不完善,削弱了国家助学贷款公共财政资金参与政策的导向作用,影响了政府宏观调控能力。本文的研究重点是要试图论证教育行政管理部门在受托管理国家助学贷款公共财政资金的活动中,其财务管理制度变迁的必要性、可行性和可操作性。从公共财政理论来看,国家助学贷款的“市场失灵”现象,使国家助学贷款的制度结果与制度预期存在较大差异,而教育行政管理部门通过完善公共财政资金财务管理制度,可调整国家助学贷款不同主体之间的利益关系,有效克服国家助学贷款的市场失灵现象。从制度变迁理论来看,国家助学贷款“路径依赖”的特性可能会导致低效制度均衡的长期存在,这是因为即使均衡是低效甚或是无效的,但放弃它的成本却可能非常高昂,从而无法产生帕雷托最优的制度变迁。为了超越“路径依赖”,政府要对国家助学贷款进行制度基础建设,完善公共财政资金财务管理制度,使公共财政资金以更加有效方式参与国家助学贷款,达到制度安排预期。本文认为,教育行政管理部门在国家助学贷款公共财政资金财务管理中的核心任务是在功能和目标确定的前提下,进行科学合理、规范透明、高效有序的公共财政资金财务管理制度设计,使有限的高等教育财政资源发挥出最大效能。同时,建立新型高效的国家助学贷款公共财政资金财务管理制度,还可以有效降低银行贷款风险,解决现阶段银行在国家助学贷款上的“惜贷”问题。本文站在教育行政管理部门(国家助学贷款管理部门)的角度,从目前国家助学贷款公共财政资金财务管理实际出发,运用财务学、经济学、公共管理学等有关原理对现行国家助学贷款公共财政资金财务管理制度进行分析,并与福建省高校国家助学贷款公共财政资金的财务管理制度进行比较研究,针对实际财务管理工作中存在的问题提出较切合实际、操作性强的国家助学贷款公共财政资金财务管理制度,以期进一步推动国家助学贷款事业发展。更多还原

【Abstract】 Under the background of global constriction in higher education finance, cost share and compensation of higher education has been identified by international society, and the student imbursement system with loan as priority has becoming imperative. Due to the reform of higher education charge and the recruit enlargement of colleges, the problem of poverty students in our country has becoming especially prominent in recent years. To efficiently increase the entrance opportunity to higher education of poverty students, Chinese government launched a national stud-aid loan system for poverty students, which have been adjusted later for many times according to actual work. In particular,“Several Opinion about further perfection of national study-aid loan work”launched in June 2004 is the maximal adjustment, setting emphasis on adjustment and perfection to the policies of attaching public financial capital to national study-aid loan, such as financial allowance interest, risk protection and compensation mechanism. Favorable system arrangement will ameliorate polarization of rich and poverty, not less than making thing worse. With system arrangement meaning at the allocation mode of resource, the system arrangement of public financial capital participating in national study-aid loan is far more than a technical problem of resolving the severe lack of financial resource for higher education. It is a humanitarian care at the value lay, or actually a kind of system innovation imperative for sustainable development of our country’s higher education.While the faultiness of national study-aid loan system in the financial management system for governmental public financial capital, has weakened the guidance function of the policies, and thus influencing the regulation and control capability of government. The study of this paper emphasizes on the demonstration of possibility, feasibility and maneuverability of transforming the participation of public financial capital in national study-aid loan. From the aspect of public finance theory, the“market failure”of national study-aid loan arouses big difference between the result and expectation, while the perfection of financial management to public financial capital can adjust the interest relationship among different parts, and efficiently overcoming the“market failure”phenomenon. From the aspect of system vicissitude theory, the“route sponge”characteristic of national study-aid loan may cause long existence of low efficiency of system balance, as the possible expensive cost of abandoning the low efficient or void balance will prevent the system vicissitude of Pallet excellence. In order to surmount the“route sponge”, the government should carry on the system foundation construction for national study-aid loan, perfect the financial management system for public financial capital, and thus realize more efficient participation and the expectation of system arrangement. This paper holds the opinion that the core of financial management is to do scientific, reasonable, normative, lucid, efficient and orderly system design for financial management based on explicit function and object, making limited financial resource of higher education exert highest efficiency. Besides, a new efficient system will also efficiently reduce loan risk, and resolve the current relative“debit and credit”problem for banks. Based on the analysis of current financial management of public financial capital in national study-aid loan, this paper makes a comparing investigation to Fujian conditions, and put forwards a more feasible and maneuverable system design, with expect to promote further development for national study-aid loan cause.更多还原