高校经费结构优化路径与方法研究

Research on the Optimization Paths and Methods of University Funding Structure

摘要: 我国高等教育经费投入持续增长，但经费结构失衡问题显著制约了教育资源配置效率。研究显示，高校经费管理存在支出结构不合理、资金使用效益低下等突出问题，尤其在科研经费分类管理、人才培养成本分摊机制等领域尚未形成科学规范的优化路径。基于此，本文从资源配置理论与绩效评价理论出发，系统分析了高校经费结构现状，发现经费来源过度依赖政府财政拨款，内部资源配置存在“重管理轻教学”倾向，学科经费分配呈现“马太效应”，资金使用效率低下与监管机制不健全等问题交织。这些问题本质上是高校发展定位模糊、筹资机制单一、资源配置理念滞后等深层次矛盾的综合反映。

Abstract: In recent years, China’s higher education funding has continued to increase, but the imbalance in funding structure has significantly constrained the efficiency of educational resource allocation. Research shows that there are prominent problems in the management of university funds, such as unreasonable expenditure structure and low efficiency in fund utilization, especially in the areas of scientific research fund classification management and talent cultivation cost sharing mechanism, which have not yet formed a scientific and standardized optimization path. Based on this, this article systematically analyzes the current situation of university funding structure from the perspectives of resource allocation theory and performance evaluation theory. It is found that funding sources are overly dependent on government financial appropriations, internal resource allocation tends to prioritize management over teaching, subject funding allocation presents a “Matthew effect”, and problems such as low efficiency in fund utilization and inadequate regulatory mechanisms are intertwined. These problems are essentially a comprehensive reflection of deep-seated contradictions such as unclear positioning of university development, single financing mechanism, and lagging resource allocation concepts.