政府间高等教育投资责任划分研究——教育收益区域性与外溢性的视角

教育收益的受益主体是受教育者和社会。学费，体现了受教育者个人的教育成本分担，政府投资，体现了作为教育社会受益主体代表——政府的公共责任。从地域上考察，教育收益具有天然的区域性和外溢性特点，在受益一能力一责任一权利对等的原则下，如何在中央与地方之间科学合理的划分教育财政责任，是教育财政体制的一个重大问题。在我国，存在中央政府高等教育投资责任既越位又缺位，地方政府高等教育投资责任既缺失又过度的双重矛盾与困惑。重构、明晰政府间高等教育责任，改革中央与地方共建高校机制，是我国高等教育财政体制改革的目标与重点。

The Research on How to Divide the Investment Responsibility in Higher Education Among Governments——From the Perspective of Externality and Locality in Education Benefit

The individuals and society are the main body who get benefit from education. Tuition represents individuals sharing the cost of education, and the government as the delegate of society make use of fiscal investment to fulfill its communal duty. Review from location, the benefit of education is territorial and overflowed under the balanced principle of benefit, capacity, duty, right. It＇s an important problem in fiscal system of education that how to divide responsibility reasonably among governments. In China, the muddle is the two-degree government＇s investment in higher education has exceeded or lagged, it is necessary to reconstruct fiscal responsibility between central government and local government, innovating the system of higher education management is the emphasis in our fiscal system＇s reform.