财政视野下的高等学校类型

A Financial Perspective：Categories of Higher Education Institutions

从财政的视角观察，高等院校的类型划分应该从高校固定资产所有权和日常运 行费用两个方面来识别。各国大学的发展经历产权属私人团体所有、经费靠捐赠和学费承担的时期；也经历过所有高校的产权归国家所有，全部经费由政府承担的时代。直到20世纪70年代以前各国高校可以简明地分为”公””私”两类。过去二十多年情况发生深刻的变化，所有权与日常经费来源发生分离，公立高校中要求私人分担的经费日益增多，私立高校亦得到日益增多的公共财政援助。”公私混合型”高校也应运而生，”三类多重”的高校分类正在形成。

In a financial perspective， the criteria for category distinction of higher education institutions should be based on the ownership of institution property and income for recurrent expenditure. The development of modern higher education witnessed the period of private property and private payment for recurrent expenditure for higher education institutions. The development also experienced the period that all the institution properties were owned by the states and all the recurrent expenditure were paid by the governments. Accordingly， universities could be divided into two categories of “public” and “private” institutions until the 1970s. However， things changed greatly. Property ownership and payment for recurrent expenditure were separated. The public institutions appeal more and more private sharing in recurrent expenditure， while private institutions asks more and more public financial support. Therefore， some “financially─mixed” institutions grow up and “Three categories with differences ” come to be a new phenomenon.