我国高校财务领域有效问责与办学活力问题

The Finance Accountability and University Prosperousity

在世界范围内，高等教育和高等学校的问责制度逐渐成为社会契约的一个内容，我国高校财务问责也逐渐开始成为受人关注的话题。在我国，政府对高校的深度干预既是影响高校办学活力的原因，也是造成财务问责制度无法有效实施的重要原因。鉴于西方国家在问责制度上的经验和教训，我国高校财务问责制度应按照有效问责的目标进行完善，既要达到问责的目的、又要保障办学活力，还要最大限度的节约社会资源。要做到有效问责，就要准确地把握问责的目的，重新确定高校的责任边界，合理安排多种利益关系，逐步推动问责过程。

Accountability for higher education sector is a part of social contracts， and has become one of the hot topics in China. Interference from government not only affects the vitality of institutions， but also leads that accountability arrangement cannot be implemented effectively. Based on the experience on accountability in western countries， accountability for higher education in China should be arranged according to the principle of effective accountability， meeting the demand of public concern while ensuring the prosperousity of institutions， and minimizing the cost and burden. For this purpose， we should insist on the correct aim of accountability， adjust the border of responsibility of higher education institutions through rearrangement of relations between institutions and stakeholders， and these reforms should be implemented step by step.