德国高等教育中的财政和绩效导向预算：竞争激发效率

Financing and Performance—oriented Budgeting in German Higher Education More Efficiency through Competition

高等教育系统的绩效能力，不做取决于财政资源投入的充足性，还取于使用这些财政资源的效率。与国际水平相比较，德国高等教育财政投入略显不足。为了满足学术训练的长期需求以及加强团队国际竞争力，德国需要增加对高等教育的投入。此外，系统内部缺乏竞争力导致稀缺资源得不到充分利用。德国高校平均收入的79%来源于制度性的国家助学金，使得国家监督机制经受特别的考验。因此，绩交导向监督政策的实施以及机构水平竞争力的加强是一项重要改革。德国的财政改革一向集中于指针的基金分配，因为这种分配模式可以导致机构之间产生最直接的竞争。这种更为激烈的竞争使得机构之间产生分化，以决出优劣。为了保证在这一发展过程中高等教育系统获得利益，高等教育机构的自治性非常重要。高校必须能够对自己的行为负责，并且能够根据相应的机构计划来转变观念和配置资源。

The capacity for performance of a higher education system is both dependent on the sufficiency of the financial resources invested in it and on the efficiency of the exploitation of these resources. In international comparison， German higher education can be assessed as slightly under—financed. In order to fulfil the long—term needs for academic training and to strengthen international competitiveness， it will be necessary to invest more in higher education. Furthermore， the lack of the dominance of institutional state grants as sources of income， which constitute 79% of the income of the average German university， this is particularly an issue for state steering mechanisms. The implementation of performance—based steering and the strengthening of institutional capability for competition are， therefore， significant reforms. Reforms of funding in Germany have concentrated on indicator—based funding， because such allocation models entail the most direct form of competition between institutions. This greater degree of competition will result in more diversification between institutions and there will be winners and losers. In order to assure that the HE system in total profits from this development， it is of utmost importance that the higher education institutions are autonomous. Universities must be given a status that allows them to take responsibility for their own actions and to change concepts and resource allocation in accordance with institutional plans.