摘要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-I-AbstractTheexpansionofthescaleofdomesticuniversityenrollmentneedsalargeamountoffinancialsupport.However,therearesomeproblemsintheuseoffunds,thewasteoffundsandtheshortageoffunds.Itisabigproblemforuniversitiestomakeuseofeffectiveeducationalfundstorealizemaximumbenefit.Accordingtothetheoryoffairnessandefficiency,andinthebasisofcomparativeanalysisintheUnitedStates,JapanandSouthKoreaandothercountriesintheexpenditurestructure,summarizestheexistingexpenditurestructureofcollegefundsdomestically,embodiedintheoperationandmanagementofthecapitalutilizationrateisnottoolarge,personnelexpenditureandotheraspects,andputsforwardrelevantsolutionssuggestions,throughbothconstructionandmanagement,improvethemanagementsystemofscientificresearchfundstofurtherenhancetheefficiencyintheuseoffunds,andthroughadjustingthefundexpenditurefor,improvethemarketmanagementconcepttoachievemaximumfairness.Keywords:CollegesandUniversities；Expenditure；Expenditurestructure-II-目录目录摘要........................................................................................................IAbstract....................................................................................................II目录......................................................................................................III第1章绪论.............................................................................................11.1选题背景与选题意义...............................................................................................11.1.1选题背景.............................................................................................................11.1.2．选题意义..........................................................................................................11.2研究内容与方法.......................................................................................................21.2.1研究内容.............................................................................................................21.2.2．研究方法..........................................................................................................21.3国内外研究现状.......................................................................................................31.3.1国内外研究现状.................................................................................................31.3.2国内外研究文献评价.........................................................................................5第2章高校经费支出结构的基本理论...........................................................72.1高校经费支出结构的内涵与外延...........................................................................72.1.1内涵...................................................................................................
