摘要
我国财政制度改革与中国特色社会主义市场经济制度的建立与完善同步发展,历经统收统支财政体制、包干制财政体制、分税制财政体制、公共财政体制的构建和现代财政制度建设五个阶段。伴随着我国财政制度的改革与发展,高等教育财政投入在规模、结构、体制、分配方式上都发生了特定的变革。高等教育进入新的发展阶段,需要进一步创新高等教育财政投入体制机制,促进高等教育发展转型。
The reform of China＇s financial system and the establishment and improvement of the socialist market economy system with Chinese characteristics have developed synchronously. It has undergone five stages： the unified financial system, the contracted fiscal system, the tax-sharing financial system, the public finance system construction and the modern finance system. Along with the reform and development of China＇s financial system, the financial input of higher education has undergone specific changes in scale, structure, system and distribution. China＇s higher education has entered a new stage of development, and it is necessary to innovate the financial input system mechanism of higher education and promote the transformation of higher education development.
出处
《国家教育行政学院学报》
CSSCI
北大核心
2018年第11期13-22,共10页
Journal of National Academy of Education Administration
关键词
财政改革
高等教育
高等教育财政
Financial reform
Higher education
Higher education finance
