关于大学政治功能的经济成本研究——兼论我国当前公私立大学政党政治成本支付状态

政府政治投资与教育投资的融合,是中央集权制国家教育财政的特点.在这些国家公立大学履行政党政治功能的费用,已成为学校运行成本的重要构成要素.当前我国公私立大学不同的功能设定,导致了支付政党政治成本的巨大差异.政府就大学预算安排方面存在的问题,从一个侧面说明了该成本支出应确定一个边际量,当总成本支出为一个定量时,其构成要素则互为变量.政治成本能否居于节约状态,本身就是检验其组织系统在学校履行政治功能绩效的主要参照系.政府编制财政预算必须考虑大学体制和承担功能的特殊性,并切实加强预算执行过程中的成本分类控制.

A Research on the Economic Cost of Universities' Political Function——A Concurrent Discussion of the Payment of Political Party Cost in the Present Public and Private Universities of Our Country

The fusion of government investment in politics and education is a distinctive financial characteristic of centralism countries.In these countries the cost for public universities to perform the function of a political party has already become a significant factor in the cost of university operation.The difference in function establishment between private universities and public ones has led to a considerable difference in the payment of political cost.The problem with the government planning of universities' budget laterally indicates the necessity to fix a marginal figure of the cost.When the total costs become fixed,the component factors are mutual variants.Whether or not the political costs can be abstemious is by itself largely a frame of reference to check the performance of organization system performing political function.In the financial budgeting,the government must consider the university system and the special political role carried out by it,and enhance the control of the cost categories in the execution of budgets.