基于税收政策视角的高校融资模式研究

随着高等教育体制改革深入和高校扩招，资金短缺成为制约高校和谐健康发展的重要因素，如何解决高校发展过程中的资金瓶颈显得重要而且迫切。本文在分析高校经费来源现状的基础上，基于现行高校税收政策理论，正确分析当前高校资金来源和税收制度缺陷，认为改革现行税收政策，将有助于扩展高校融资渠道，缓解高校融资困境。

On Financing in Universities and Colleges in Terms of Taxation Policy

Along with the deepening of educational reform and increase of recruiting in universities and colleges, lack of money has become a main factor to restrict their harmonious and healthy development. How to solve such bottle-neck financial problem seems both important and urgent. On the base that analyzes the situation of the fund of the universities and colleges, this article tells out the source of the fund of the universities and colleges, then finds out the shortcomings in the current tax policy, believes that it is useful for the universities and colleges to relieve the fund difficulties and expand the financing channels if the tax reform would be carried out.