中央与地方共建高校的类型划分及其财政支持政策研究

Universities Funded Jointly by Central and Local Governments：Reflections on Financial Policy and Countermeasures

中央与地方共建高校是我国高等教育管理制度的重大改革与创新，但在运行过程中，由于地方经济发展不平衡，省际财力差异较大，特别是中央财政责任不到位，影响了这一改革的效果。本文在总结中央与地方共建高校发展历程的基础上，通过对共建高校的类型划分，提出以共建高校的类型划分为基础，按照受益与能力、公平和效率的原则，实施中央财政的分类支持。

University funded jointly by central and local governments is an important innovation in China's higher education management system. However， the reform effort's effect has been compromised in its implementation process for the following reasons：firstly， the development of economy is unbalanced between different regions； Secondly， the disparity of financial capability between different provinces， and in particular， the financial responsibility of central government. Based on a retrospect of the development of universities funded jointly by central and local governments， the paper classifies them into a series of categories， and proposes that financial support from the Central Government should be provided on the basic of categories of universities， according to the principle of benefit and capacity as well as the principle of equity and efficiency.