| 我国公共财政支持民办高等教育研究 |
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| 引用本文： | 方芳,王善迈.我国公共财政支持民办高等教育研究[J].北京师范大学学报(社会科学版),2011(5). |
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| 作者姓名： | 方芳 王善迈 |
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| 作者单位： | 1. 北京师范大学高等教育研究所,北京,100875
2. 北京师范大学首都教育经济研究院,北京,100875 |
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| 摘 要： | 民办高等教育是具有正的外部性的准公共产品,也是我国高等教育的重要组成部分,财政支持是其持续健康发展的重要条件,因此,公共财政应对民办高等教育予以支持。民办高校的分类管理是我国财政支持民办高等教育的重要前提。民办高校分类的标准可以从举办者的初始投入和追加投入所形成的固定资产、办学者节余、以及学校终止办学时的剩余资产三者的最终归属属于举办者还是学校或社会公益来判断。在资助方式上,政府对民办高校的发展可以从直接支持和间接支持两类来实施;在资助主体上,主要由地方财政负担,中央财政给予必要支持,且不同地区可依据实际需要和财政能力做出不同的规定。
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| 关 键 词： | 民办高等教育 公共财政 财政支持 |
Public Financial Support for Private Higher Education in China |
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| FANG Fang,WANG Shan-mai.Public Financial Support for Private Higher Education in China[J].Journal of Beijing Normal University(Social Science Edition),2011(5). |
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| Authors: | FANG Fang WANG Shan-mai |
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| Institution: | FANG Fang1,WANG Shan-mai2(1.Faculty of Higher Education,BNU,Beijing 100875,2.Capital Institute for Economics of Education,China) |
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| Abstract: | Private higher education,as a quasi-public product of positive externalities,has become an important part of the higher education system in China.Therefore,the financial support is a critical condition for the development,and public finance should provide a part for it.Meanwhile,the categorical management of private higher education is an important premise for the financial support.The criteria for the categorization should observe three attributes:(i) the fixed assets from the initial and additional invest... |
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| Keywords: | private higher education public finance financial support |
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