撒哈拉以南非洲各国高等教育财政改革的困境与反思

Difficulties and Reflection on Higher Education Financial Reform in SSA

最近10 多年，撒哈拉以南非洲各国纷纷进行高等教育财政改革。本研究首先总结了该地区高等教育财政的现状，然后对其高等教育财政改革的主要内容，如支持私人高等教育的发展、把部分费用向学生和家庭转移等进行了回顾与分析，指出其存在诸如财政预算分配方法仍不尽合理、改革的一些措施缺乏可持续性等问题，最后提出了一些改善的建议，如推广基于成绩的预算资金分配机制、提高预算支出的效率等。

In the past ten years or more， many African countries carried out reforms on their higher education finance. The article analyzes the situation， main contents， and the existed problems of these reforms. It concludes with some implications about the ways out of the difficulties such as developing budget distribution system based on performance and improving budget expenditure efficiency and so on.