我国高校政府拨款模式的特点及存在问题初探

A Probe into the Characteristics and Issues of Public Funding Models for Higher Educational Institutions in China

在扼要分析我国高等教育财政拨款体制特点的基础上，本文着重探讨了高校政府拨款模式的主要特点及存在问题。我国现行高校政府拨款模式主要是"综合定额+ 专项补助"，这一拨款模式操作比较简便，但它所依据的政策参数较少，也缺乏公共问责和绩效考评机制，因而难以激发高校的办学积极性。今后高校政府拨款体制改革应该以绩效考评和公共问责制为指向。

By analyzing the features of financial funding system in China's higher education, this article probes into the main characteristics of government funding models for universities. One of the noticeable government funding models is the composite quota plus special subsidy, which seems working, but its pursuant policy parameters are much less and it lacks the mechanisms in both public responsibility and performance assessment. Therefore this model has not been able to motivate higher educational institutions to improve teaching and learning. We suggest that the reformation of government funding system should include the aforementioned two factors.