尼日利亚大学财政体制的困境与改革评析

The Predicaments of University Fiscal System in Nigeria and the Analysis of Its Innovation

尼日利亚是西非地区的高等教育中心，建立国际化、高水平的综合性大学一直是尼日利亚政府高等教育发展的重中之重。从20世纪70年代起，尼日利亚实施了由国家包揽大学财政的政策，但是在这一政策实施的30余年中，尼日利亚的大学财政一直处在困境中，尤其是近10年来，由于高等教育规模的扩展以及国际化竞争的加剧，尼日利亚大学财政出现了严重的危机。为了解决大学的财政问题，政府不断改革大学拨款制度，但收效甚微。本文试对尼日利亚国家大学财政体制的变迁、大学财政面临的主要困境、政府的应对措施及其成效进行分析，以便为我国大学财政体制改革提供启示。

As the center of higher education in West Africa， Nigeria puts great emphasis on the development of high-level comprehensive universities with international features. For this purposes， the government has carried out the policy that the state covers all the expenditure to universities since 1970s. However， during the 30 years， especially in the recent 10 years， the university fiscal system has always been in difficulties due to its expansion and the severer international competition. In order to solve these problems， the government has been innovating the appropriation system， but with little effects. This paper firstly introduces the transformation and the main predicaments of Nigeria fiscal system of university， then analyzes its corresponding measures and effects， and lastly expounds the inspirations to the innovation of our university fiscal system.