高校经费支出结构的研究分析 财务会计学专业

摘 要国内高校招生规模的扩大，需要大量经费支撑。但是，我国高校经费资源存在使用上的浪费与总量上的不足等问题。利用有效的教育经费投入实现效益最大化是各大高校必须面对的问题。结合以公平与效率理论，并在对比分析中、美、日、韩等国高校经费支出结构基础上，归纳了国内高校经费支出结构存在的问题，集中体现在运营管理的资金利用率不够，人员经费开支过大等方面，并据此提出了相关的解决建议，即通过兼顾管理与建设、完善科研经费管理制度等方面来进一步提升高校经费使用效率，并通过调整经费支出编制、完善市场经营管理理念等来实现最大限度的公平。关键词：高校；经费支出；经费支出结构 AbstractThe expansion of the scale of domestic university enrollment needs a large amount of financial support. However, there are some problems in the use of funds, the waste of funds and the shortage of funds. It is a big problem for universities to make use of effective educational funds to realize maximum benefit. According to the theory of fairness and efficiency, and in the basis of comparative analysis in the United States, Japan and South Korea and other countries in the expenditure structure, summarizes the existing expenditure structure of college funds domestically, embodied in the operation and management of the capital utilization rate is not too large, personnel expenditure and other aspects, and puts forward relevant solutions suggestions, through both construction and management, improve the management system of scientific research funds to further enhance the efficiency in the use of funds, and through adjusting the fund expenditure for, improve the market management concept to achieve maximum fairness.Key words: Colleges and Universities；Expenditure；Expenditure structure目 录摘 要........................................................................................................IAbstract...................................................