【作者】 王硕；

【导师】 王义秋；

【作者基本信息】 东北大学 ， 会计， 2014， 硕士

【摘要】 近年来,高等教育事业呈现出前所未有的发展趋势与前景,尤其是从1999年我国高等教育进行全面扩招之后,由于高校规模的不断扩大和政府财政拨款数额有限的相对制约,直接导致我国教育部直属高校财政拨款增速慢于高等教育教学规模的发展趋势。我国在高校教育经费相对不足的情况下,主要采用的财政拨款模式是“基本支出+项目支出”模式,即高校的财政拨款支付数额主要与其教育发展规模和当量学生数相关,尽管现今的高校财政拨款模式有利于财政拨款的合理配置,但还是存在一定的缺陷。正因如此,需要更深入地分析和挖掘教育部直属高校财政拨款影响因素并得出综合结果,以便确立更科学合理的高校财政拨款政策。本文在对国内外高等教育财政拨款相关研究结果进行综合述评的基础上,同时在高等教育财政拨款相关理论的指导下,介绍了我国教育部直属高校财政拨款体制和模式情况,进而分析了我国教育部直属高校财政拨款现状及存在的问题与成因,接着分析了我国教育部直属高校财政拨款影响因素。在此基础上,对教育部直属高校财政拨款影响因素进行了实证研究。本文认为教育部直属高校财政拨款影响因素包括：当量学生数、教职工人数、学杂费收入、生均教育成本因素,其中当量学生数及教职工人数是衡量教育部直属高校规模指标。通过实证分析得出的结论是教育部直属高校财政拨款与直属高校规模因素、学杂费收入因素、生均教育成本因素呈正相关关系,与本文的研究假设相符。最后通过对教育部直属高校财政拨款现状及实证研究结果的分析,结合高等教育事业实际发展需求,提出了高校财政拨款相关的配套政策及建议,旨在解决高校财政拨款不足及教育经费相对紧缺等问题。更多还原

【Abstract】 In recent years, the higher education shows the development trend and prospect of hitherto unknown, especially after full expansion of higher education in our country from 1999, due to the rapid expansion of the size of government funding and limited relative control, leading directly to the development trend of China’s higher education funding at a slower rate than in the higher education scale. Our country mainly uses in the higher education funds relative shortage of financial allocation mode is "the basic expenditure and expenditure" mode, namely the financial appropriation payment amount of education development scale and the number of students. Although the current financial allocation mode is conducive to the rational allocation of financial allocations, but there are still some defects. Because of this, need more embedded analysis and mining finance factors of University, establishing a university funding standard is more scientific and reasonable.In this paper, the results of comprehensive review on the domestic and foreign higher education funding, related in the higher education financial allocation theory is introduced at the same time, China’s Ministry of education financial allocation system of universities directly under and mode, and then analyzes the current situation of China’s Ministry of education funding of universities and the existing problems, then an empirical study on factors affecting China’s Ministry of education funding of universities directly under the. This paper believes that including the Ministry of education financial allocation factors:the number of students in Colleges and universities directly under the equivalent, the number of teaching staff members, tuition income, educational cost and other factors, the equivalent number of students and teachers is a measure of universities directly under the scale index. Through the empirical analysis conclusion is funding universities directly under the Ministry of education and universities, tuition income, scale were positively correlated with student cost of education. Based on the empirical study of the factors affecting universities directly under the Ministry of education funding, combined with the actual needs of the development of higher education, to explore our country Ministry of education funding policy of universities directly under, finally by the theory, status quo and Empirical Analysis on the fiscal appropriation college and put forward the related appropriation policy and suggestions to solve the funding problem, and the relative shortage of funding for education, and put forward the improvement suggestions.更多还原