信息公开下不同类型高校生均成本差异研究

我国高等教育不仅在区域上表现为发展不均衡,不同类型的高校培养成本存在较大的差异,综合性高校的经费来源、形式更为多样,生均成本一般要高于其他类高校,本文以教育部直属高校为例,对不同类型高校成本差异的表现形式进行分析,利用公开的财务数据对不同类型的高校间差异的形成机理进行实证检验,分析各项形成原因对差异的影响程度。最后,提出均衡发展高等教育的有关建议,具有一定实践的意义。     

提高我国公立高校学费标准的可行性研究—基于教育成本视角

近15年来,我国公立高校学费收费标准几乎没有变化.而这15年间,物价水平越来越高,办学成本不断增加,导致高校资金严重短缺,只有提高学费收入才能保证高等教育事业持续运行和发展.本文以一所教育部直属高校为例,演示生均教育成本的计算方法,并结合他人的测算数据,指出目前我国公立高校收费标准远远低于按国家规定测算的标准.从教育成本补偿视角来看,提高我国普通高校学费标准切实可行.     

基于因素分析的高等教育生均成本分担研究

高等教育生均成本是高等教育学费定价的重要依据。我国高等教育生均成本依据成本分担理论,由政府、社会和受教育者及其家庭共同分担,但是,随着市场经济的不断发展和高校逐步扩招,成本分担呈现出很多新的特点。本文通过对生均教育成本的各影响因素建立实证分析模型,计算并比较得出生均教育成本体系各因素影响力权重,据此建议政府应加大对高等教育的投入力度,同时提高社会资金参与度,拓宽自筹经费渠道,降低生均成本。     

广西高校财政投入机制改革研究

财政投入机制改革是深化高等教育综合改革的核心内容之一,是促进高等学校特色化发展的重要保障。本文以高等教育综合改革为背景,通过实证分析,将广西高校财政投入机制与教育部直属高校进行对比,力图建立适合广西高校发展的财政投入机制。     

学校透明方能显其“美”

<正>中国社会科学院法学研究所日前发布高等教育透明度指数报告(2014),对国内著名高校的信息公开情况进行评估,对象涵盖了教育部直属、"211"和"985"共115所高校。令人意外的是评估结果:清华、北大、人大等传统顶尖院校未排进前十;而地方大学则呈现异军突起之势,中国海洋大学、西南交通大学和湖南大学分列前三。高校透明度高低,关系到教育公平、廉政建设、高校师生及公众权益,日益受到社会关注。为此,教育部2014     

高校经费自给率与高校发展的关系研究——以教育部直属高校为例

随着我国高等教育向世界一流水平发展,高校的经费自筹能力显得日益重要。本文以教育部直属高校作为研究对象,分类型、分区域分析高校的经费自筹能力,探究经费自筹能力和高校发展水平的关系,为今后高校经费管理研究、政府合理配置教育资源提供依据。     

高校资金结构特征及其优化--以教育部直属高校为例

本文以信息公开中的财务数据为依据,对教育部直属高校的资金结构现状进行分析,并按地域将其区分四个地区进行比较。分析结果表明,我国教育部直属高校资金来源呈现多元化格局,且不同地区间,高校的资金结构差异较为明显。这种差异的背后,隐含着筹资多元化对财务管理提出了新要求、地区间教育质量不均衡日益显著等突出问题。本文针对这些问题,提出应探寻优化高校资金结构的有效途径,树立以多元化筹资为视角的财务管理新观念,以开放的视角拓展筹资渠道,注重绩效,促进教育部直属高校的内涵式发展等一系列建议。     

校办企业技术创新能力评价及对企业绩效影响——基于教育部直属高校的经验证据

近年来,人们对于科技的意识不断增强,技术创新能力对于人类社会发展具有重要的影响。本文着眼于教育部直属高校校办企业技术创新能力与企业绩效之间的关系进行研究,论文的研究结果为教育部直属高校校办企业的管理者进行合理有效的配置资源提供了方向和方法指导。     

新疆高等教育经费投入现状及建议

现阶段,新疆高等教育投入在新疆整个教育体系中的增长略显不足,教育经费支出不均衡,与内地高校教育经费支出水平差距较大。本文提出,应继续提高高等教育投入在教育投入中的比重,提高高等教育财政预算内的生均经费支出,调整高等教育支出结构,加快新疆高等教育的内涵式发展进程,促进高等教育各学科与各高校的协调、可持续发展。     

基于预算松弛的高校内部资源配置问题分析

高等教育的改革创新是一项长期的系统工程,资源配置就是改革创新必须高度关注的重要领域。目前,高校内部资源配置存在许多需要改革和完善的地方,以解决教育公共资源稀缺问题,追求"资源绩效"。本文从高校内部资源与预算松弛的概念入手,分析了高校内部资源配置存在"短板"、"独享"、"条块"等失衡现象,进而阐述了预算松弛对高校内部资源配置的影响。最后,针对治理预算松弛对高校内部资源配置的措施进行了探索。     

高校科研经费间接成本核算模型构建--基于政府会计制度背景

科研经费间接成本是对高校开展科研活动的成本补偿,随着《政府会计制度》的实施,高校在会计核算模式、财务报告编制方面都发生了重大的变化,新制度为高校成本核算提供了制度保障。本文阐述了科研经费间接成本的构成及研究现状,梳理了从资源归集、作业中心成本计算及科研项目成本分摊的整个核算流程。根据资源消耗的不同特点,运用作业成本法和权重比例法的理论和方法,科学地对科研经费间接成本进行分类和分摊,构建了比较完整地高校科研经费间接成本核算模型。同时提出了与模型运用相配套的建议:制定具体行业的间接成本核算规定,规范间接成本的核算;构建并完善高校成本管理系统并加强财务人员的培养;根据高校自身特点,制定科研经费间接成本核算体系。     

The corporatization of research in Australian higher education

The recent public policy trend emphasising markets and economic logic among public sector institutions, including universities, has led to the introduction of greater managerialism and formal demonstrations of efficiency and effectiveness. Such moves require a definition of inputs, outputs and outcomes as a means to rendering these activities visible and measurable.In Australian universities, recent changes to higher education policy (particularly research and science policy) have tightened control by Federal Government over academic professional activities and increased the drive to render professional activities calculable (simple, standardized) for the allocation of scarce resources. This paper focuses on the narrowing of definitions in two particular areas, namely, research publication and the funding of postgraduate research degree completions. The paper argues that such policy strategies reinforce selectivity of styles of research, types of research problems undertaken, and favour the research approaches of some disciplines over others (that is, “big" science over “small" science and science over humanities and social science). A further consequence is tighter central control over both higher education institutions and academic professionals. Academics experience a drive to define their activity as either teaching or research, as opposed to teaching and research. This policy drive leads to a narrowing of professional activity into discreet categories. A further consequence of this drive on the part of the Federal Government may be the definition of higher education institutions into one of three categories, as either “teaching" or “research" universities, with a third group predominately “teaching" but undertaking some “research". As with other performance-based funding mechanisms, this may lead to a significant re-allocation of resources and standing amongst Universities in Australia.     

档案管理视角下内蒙古高校精品课程网络资源建设

随着信息技术的发展,高校精品课程网络资源作为高校的优质教学资源体现出宝贵的价值性和广泛的利用性,如何保存、管理好这些资源对高校提高教育教学质量意义重大。本文主要从各高校课程资源网站建设、师资队伍建设、课程网络资源建设和资源利用等方面的现状进行了调查和分析,从而对进一步完善高校精品课程网络资源建设与档案管理工作提供一些建议。     

高等教育利用资本市场融资探析

虽然我国已经初步建立起高等教育的多渠道筹资体制，但目前依然存在高等教育经费的主渠道薄弱，结构不合理等诸多问题，导致政府财政压力过大，高等教育经费投入严重不足。要发展高等教育就必须充分利用市场的资源配置功能，扩大和调整现在筹资渠道，提高经费的使用效率。     

Higher Education Funding Patterns Since 1990: A New Perspective

Conventional wisdom is that the restructuring of UK universities in 1992 has had significant effects on the pattern of funding. This perception is challenged in this article by an analysis of aggregated HEFC data since 1990. The extent of the higher education funding squeeze is evident, but this can be seen as the intensification of a trend from the 1980s rather than a major policy redirection. Institutional consolidation in the sector has been minimal, with HEFC policies serving to reorganize the existing number of institutions under a single funding umbrella rather than creating new institutions or forming widespread mergers and closures. Petrifaction is also apparent in the continuing gap between pre- and post-1992 universities in terms of real research income per student capita. This is of particular interest for higher education institutions preparing for the 2001 Research Assessment Exercise.     

民族学生大学数学教学改革研究

随着民族教育的迅速发展,少数民族地区各高校较多的专业都设有民族班和民族预科班,生源主要来自民族学生。大学数学作为高等院校大多数专业的必修基础课程,开展民族学生大学数学教育教学研究,具有重要的理论价值和实践意义。本文结合民族学生学习大学数学的实际,分析了当前民族学生的特点及大学数学教学现状,建设性的提出了民族学生大学数学教育教学改革的可行性与几点建议。     

信息网络背景下高校思想政治理论课教学方法创新研究

基于现代科技的信息网络正以迅猛的速度影响社会各个行业领域,在给高校政治理论课教学带来机遇的同时,也对传统的教学方法和教学理论提出了严峻挑战。本文通过分析网络时代对高校思想政治理论课教学的影响,积极探索出适应信息网络时代新要求的创新教育理念与方法,以期能够为广大高校思想政治教育工作者带来启发。     

Efficiency in Universities and Resource-Based Learning: A CaseStudy of Assumptions versus Analysis

As higher education expands, proposals for a switch from traditional to resource-based learning in universities reflect the concern with efficiency highlighted over a decade ago in the Jarratt Report. In contrast to recent attempts to measure the costs of inputs to university courses, this article focuses on outputs and compares the outcome of some traditional and resource-based learning at the Open University–which has been a pioneer both in the expansion of higher education, and in the development of resource-based learning. The author concludes that conventional assumptions about the outcome of some traditional learning provide a relatively poor basis for efficient resource allocation decisions.     

Agglomeration,tax competition,and fiscal equalization

This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It uses a model focusing on the strategic reason for capital taxes to demonstrate that per capita fiscal capacity equalization improves the spatial allocation of capital provided a sufficiently rich (marginally) larger region and sufficiently strong agglomeration externalities. If tax revenue is used to finance public goods, per capita fiscal capacity equalization generally cannot simultaneously eliminate public good inefficiency and spatial inefficiency. However, the achievement of full efficiency for ex ante identical regions requires excessive (full) equalization in the presence (absence) of agglomeration externalities.     

ON THE ALLOCATION OF RESOURCES WITHIN UNIVERSITIES

The central concern of this paper is the allocation of resources between academic departments within universities. After discussion of the broad principles involved in allocating under alternative funding regimes, attention is focused on the use of performance indicators and, in particular, the use of cost per student as a criterion for allocating teaching resources. The difficulties in calculating and interpreting cost per student are explored, using data for UK universities for purposes of numerical illustration. An attempt is made to suggest improvements in the measurement of cost per student and in the standards of comparison which are used in its interpretation.