法人化改革后日本国立大学财政管理体系的重构：从「行政隶属型」向「契约型」的转化

Restructuring the Funding System of the Incorporated National Universities in Japan: The Shift from the “Administration Model” to “Contract Model”

上个世纪，日本国立大学的发展主要依赖于政府公共财政的大力支持。然而，2004年国立大学法人化改革不仅改变了国立大学与政府之间的关系，同时也重新构筑了国立大学财政管理体系。本文将聚焦法人化改革后日本国立大学财政管理体系，对其中高等教育经费的投入、政府支出的配置方式以及学费缴纳标准的设定展开分析，并在此基础上思考这种契约型财政管理体系的特征及其背后隐含的危机与问题。

In the last century， the sustainability of the national universities relied on public funding， and government effectively controlled most assets and financial decisions. But on April 1st of 2004， the reform of new national university corporations in Japan changed the funding system. In contrast with the old centralized system， the reform is intended to enhance autonomy and relax regulations in terms of budget， organization structure and personnel of national universities. This paper therefore investigates the basic issues for public financial investment， resource allocation and the pricing of tuition fees after the corporatization. This paper considers the features of the new “contract model” funding system， and indicates the challenges behind.