摘要
近20年来,世界发达国家高等教育财政体制改革的一个重要方面是把绩效因素纳入拨款公式。与投入拨款相对,产出或绩效拨款是指根据一些产出指标分配资源的拨款方式。丹麦、荷兰和美国的部分州,是三种不同类型的绩效拨款方式的代表。借鉴绩效拨款机制在各国高等教育中的实践,对目前我国高等教育拨款方式的改革是有意义的。
In the recent two decades, an important trend of financial reform of higher education in developed countries is that performance was adopted in funding formula compared with input funding, output or performance\|based funding formula.Compared with input funding, output or performance\|based funding is in the way of allocating resources according to some output indicators, and some states in Denmark, Holland and America are typical of the three types of funding. It is meaningful to draw lessons from the practice of performance\|based funding mechanism in higher education in above three countries for the reform of funding mode in China.
出处
《高等教育研究》
CSSCI
北大核心
2003年第6期88-92,共5页
Journal of Higher Education
