分权化国家政府间高等教育支出责任的划分———以欧洲四国为例

Division of Intergovernmental Expenditure Responsibilities for Higher Education in Decentralized Countries：The Cases of Four European Countries

高等教育支出责任划分涉及政府间分担的高等教育公共支出比例及其承担的高等教育分项支出项目。依据财政联邦主义理论和公共产品层次性理论，分析了政府间高等教育支出责任划分的原则要求。以瑞士、比利时、德国、西班牙四国为例，介绍了分权化国家政府间高等教育支出责任划分的基本情况，分析了高等教育管理体制、政府财力配置、历史文化传统对高等教育支出责任划分的影响，总结出分权化国家政府间高等教育支出责任划分的五个基本特点。借鉴国外经验，结合我国的实际情况，提出了优化和完善我国高等教育支出责任划分的若干建议。

The division of higher education expenditure responsibilities involves the proportion of public expenditure and itemized spending shared between central and regional governments. The principled requirements for the division are analyzed based on the theory of fiscal federalism and the benefit hierarchy of public goods. Taking four European countries as examples， the paper introduces basic situation about the division， analyzes the impact of higher education administration system， government financial allocation， as well as historical and cultural traditions on the division， and summarizes its five basic characteristics in decentralized countries. Combining foreign experience with China's national conditions， the paper proposes several suggestions for optimizing and improving the division of higher education expenditure responsibilities in China.