中国民办高校财务运作与办学行为的实证研究

An Empirical Study on the Financial Conditions and Management Behaviors of Private University on China

在经历了三十余年的快速发展之后，中国民办高等教育又重新站在了历史的重要转折点，面临严峻的生存危机。本研究从民办高校的财务分析入手，采用实证研究考察了民办高校办学模式中所存在的特质。研究发现（1）我国民办高校在经费筹措方面高度依赖学费收入，尚未形成有效的多元化资金渠道；（2）政府高校评估与办学基准的调整，大幅增加了民办高校的基建支出压力，并由此导致教学运作直接成本的高度压缩；（3）民办高校主要通过学费标准优先策略、招生规模优先策略和提升院校的入学选拔性方式，扩大经费收入；（4）民办高校通过人员经费开支压缩，降低教学成本。虽然上述办学模式曾为民办高校发展奠定了重要的基础，但随着院校外部社会经济环境以及适龄人口规模的变化，这些办学行为已暴露出明显的局限性，对民办高校保障教学质量与可持续发展造成沉重的压力。

In the past three decades, one of the most fascinating phenomena of higher education development has been the rapid growth of its private sector in China. However, with the rapid decline of the college-age population and the changes of external environment, private universities are facing a critical survival crisis now. Based on a survey conducted in 2006, this paper has given an empirical analysis on the financial conditions and management behavior of the private university. The major findings are summarized as follows: (1) Majority of Chinese private universities remain fully dependent on tuition fees for survival, (2) Adjustment of governmental standard required for higher education institution increases the capital construction investment of private university, and finally leads into the squeeze of direct educational cost, (3) the fundraising strategies of the private sector include enrollment-oriented model, tuition level-oriented model, or selectivity-oriented model, (4) in order to cut spending, the private universities endeavor to restrain the personnel costs of faculty member. The above mentioned management behaviors restrict the quality and sustainable development of private university, although it has promoted the rapid advancement of private sector in the past several decades.