我国高等教育财政拨款机制改革探微——基于绩效与竞争的视角

Probing into the Systematic Reforms of Fund Appropriation for Higher Education in China: Toward A Competitive and Performance-based Funding System

在高等教育财政总量有限的条件下，提高经费使用效率是我国高等教育财政拨款机制改革的重要取向。因此，改变我国以计划性分配为特征的投入拨款模式，加大绩效拨款的权重，引入竞争机制，就成为我国高等育财政拨款体制改革的基本走向。

Owing to the government’s limited financial resources for higher education， it is urgent to reform the fund appropriation system so as to promote the operational efficiency of budget using. Therefore， to change the previous fund appropriation system which is characterized by high directionality， as will as to enhance the performance evaluation and introduce competition mechanism， have become the general trends to reform the budget allocation system for higher education.