摘要
中部地区高等教育机构长期受“中部塌陷”现象的制约,表现为财政拨款增速滞后于办学规模扩张、学费收入受制于居民支付能力、社会捐赠机制不健全及校办企业创收效能低下等系统性财政风险。以河南省为例,其地方财政收入与高等教育规模的结构性失衡导致生均经费显著低于东、西部省份,财政供给难以匹配教育需求。基于“财政韧性”理论框架,研究提出构建包含财政感知预测、应对、恢复、治理及成长能力的多维韧性体系:通过优化预算管理模式提升资金配置效率,依据成本分担原则调整学费定价机制,完善捐赠税收激励政策以激发社会资本参与;发展高校基金会拓宽筹资渠道,深化校企协同创新推动科研成果产业化,强化资产全周期管理以盘活存量资源。研究强调,中部高校需突破单一依赖政府拨款的路径依赖,转向以财政韧性为核心的主动型筹资机制,通过多维能力协同增强财政系统的抗风险性与可持续性,为区域高等教育财政均衡化提供理论依据与实践路径。
Higher education institutions in Central China have long been constrained by the the so-called“Central Collapse”phenomenon,characterized by systemic fiscal risks such as lagging growth in government funding relative to institutional expansion,tuition revenue limited by household affordability,underdeveloped social donation mechanisms,and low revenue-generating efficiency of university-affiliated enterprises.Taking Henan Province as a case study,the structural imbalance between its local fiscal revenue and the scale of higher education has resulted in per-student funding significantly lower than that of eastern and western provinces,making it difficult for fiscal supply to meet the educational demand.Grounded in the theoretical framework of“fiscal resilience”,the study proposes constructing a multidimensional resilience system encompassing fiscal perception-prediction,response,recovery,governance,and growth capabilities.Specific strategies include optimizing budget management to enhance resource allocation efficiency,adjusting tuition pricing based on cost-sharing principles,and improving tax incentives to encourage private donations,expanding university foundations to broaden funding channels,fostering industry-academia collaboration to commercialize research outcomes,and strengthening full-cycle asset management to revitalize existing resources.The findings emphasize that universities in Central China must transition from their reliance on government funding to proactive fiscal resilience mechanisms,leveraging multidimensional capabilities to enhance financial risk resistance and sustainability,thereby providing theoretical insights and practical pathways for addressing regional fiscal inequities in higher education.
作者
罗志敏
张一诺
LUO Zhimin;ZHANG Yinuo(Hangzhou Normal University,Hangzhou 311121,China)
出处
《中部高教研究》
2025年第1期28-35,共8页
CENTRAL CHINA HIGHER EDUCATION RESEARCH
关键词
中部高校
高校财政
财政韧性
universities in Central China
university finance
fiscal resilience
