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经费筹措是大学在其发展过程中始终必须面对的重大问题。在20世纪50年代以前,对这个问题的关注一般仅限于举办者或办学者。60年代以来,在舒尔茨的人力资本理论的推动下,世界各国先后掀起了政府投资高等教育的热潮,而高等教育的大发展引发了大学的财政危机。为了解决大学普遍存在的财政危机,世界各国尤其是欧美发达国家的学者通过大量研究,先后提出了很多理论。其中最具影响力的除了人力资本理论以外,还有公共产品理论、成本分担与补偿理论、利益相关者理论以及绩效管理理论等。这些理论不仅成为各国政府制定高等教育财政政策的理论依据,同时也已经或正在影响着大学经费筹措方式的变化。
Financing is a major issue that universities must always face in their development. Before the 1950s, the focus on this issue was generally confined to sponsors or academics. Since the 1960s, driven by Schultz’s human capital theory, all countries in the world have set off a wave of government investment in higher education. The great development of higher education has triggered the financial crisis of the university. In order to solve the ubiquitous financial crisis in universities, many scholars from all over the world, especially those from developed countries in Europe and the United States, have put forward many theories after many studies. One of the most influential in addition to human capital theory, there are public product theory, cost sharing and compensation theory, stakeholder theory and performance management theory. These theories not only become the theoretical basis for the governments of all countries in formulating the fiscal policy of higher education, but also have or are affecting the changes in the means of university funding.