高校生均成本地区差异性及其对产出效益影响的研究
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摘要
近来年,为实现《教育规规划纲要》确定的财政性教育经费占GDP4%的目标,中央财政不断加大对高等教育的投入力度,采取了一系列超常规增加投入的措施,按照中央要求,这些措施不可能一直持续下去,新增财政性教育经费将重点向农村、边远、贫困和民族地区倾斜,而且今后高校投入要形成以政府财政投入为主、不断拓展自身筹资渠道、合理分担成本的经费投入机制,生均拨款将与高校教育质量、科研成果等相关的内涵发展挂钩,拉开上游,体现拨款差异性。基于上述政策背景,本文选取高校生均成本及其地区差异性作为研究对象,一方面,生均成本是确定成本分担比例和公共财政拨款标准的重要依据；另一方面,生均成本是最能反映教育资源利用效益的指标。由此导出本文试图解决的两个问题：一是高校生均成本地区差异形成机理,并将这种差异体现为地区内和地区间两类形式,从而为怎样合理投入、分配资源,从根本上缩小地区间高校生均成本差异,追求最大的经济效益提出建议；二是找出高校生均成本地区差异对办学效益的影响模式,为树立高校成本管理理念,建立成本控制体系,为科学配置地区高等教育资源,提高资源利用效益,为合理确定公共财政投入和高校成本分担机制,统筹协调地区高等教育发展水平提出合理化建议。
为此,本文采用规范研究与实证研究相结合的方法。首先综述有关教育成本与生均成本、教育经济效益与成本效益、教育地区差异与空间分布等文献研究,接着阐述公共财政理论、成本分担理论、交易成本理论、教育经济理论、教育地区差异与空间分布理论,为科学界定生均成本、评价办学效益、发现地区差异奠定理论基础。
在厘清高校生均标准成本和生均实际成本的内涵基础上,利用2007年至2011年各省(自治区、直辖市)数据计算出各地区生均标准成本和生均实际成本,建立生均实际成本与标准成本的地区内、地区间的差异模型。借助空间计量分析和线性回归分析进行高校生均成本地区内和地区间差异形成机理的真实性检验,探明生均成本地区差异的影响因素。在综合理论研究和数据分析的前提下,运用主成分分析方法找到衡量高校产出效益的指标,构建高校生均成本地区差异对产出效益影响的模型,利用相关数据就高校生均成本地区差异性对产出效益的影响进行实证检验。最后,基于生均成本和产出效益视角,采用平衡计分卡方法建立地区高等教育绩效综合评价体系,为高校的产出效益贡献开展科学评价。
通过实证研究发现：①在高校生均成本地区差异形成机理方面,地区差异溢出效应作用明显,高校生均成本地区内差异受人力、财力、物力资本投入力度等主导因素影响显著,其他非显性因素也有一定影响。高校生均成本地区间差异受地方经济水平、居民收入状况、地区就业情况等主导因素影响显著,其他非显性因素也会有一定影响。②从主成分分析结果来看,构成高校产出效益的三个主成分中,第一主成分中反映了高校对社会服务贡献,第二、第三主成分反映了高校在人才培养方面的贡献,表明高校承担的人才培养、社会服务方面职能对于高校产出效益的影响十分重要。③生均成本地区内差异对产出效益影响显著,形成高校生均成本地区内差异的财力投入因素也会进一步影响高校产出效益。而生均成本地区间差异决定了产出效益的差距,形成地区间差异的宏观外部因素能够影响高校办学效益。④我国高等教育整体绩效水平不高,地区差异较大,形成生均成本地区差异的宏观外部因素以及影响产出效益表现的高校职能指标,一定程度上决定了地区高等教育绩效表现。
本文的主要贡献在于：一是构建了高校生均成本地区差异形成机理模型,指明了高校生均成本地区内和地区间差异形成的原因。二是依据主成份分析方法,构建了实证模型,回答了高校生均成本地区差异对产出效益的影响结果,证明了成本与效益的内在逻辑机理关系。三是运用实证分析结果,借助平衡计分卡法,建立了基于生均成本和产出效益视角的地区高等教育绩效综合评价体系。
In recent years, the central government has constantly increased investment on higher education and taken a series of extraordinary measures to increase the investment, in order to achieve the target that government spending on education accounts for4%of China's GDP, specified in "National Educational Plan". According to the central government's requirements, these measures are not allowed to continue indefinitely, and the majority of the added government spendings on education will be invested in rural, remote, poor and minority areas. Moreover, in matter of investment on colleges and universities, it will form such kind of funding mechanism from now on:the government spending will be the primary resources while the colleges and universities will also continue to expanding its financing channels and share the cost reasonably. Thus, the average grant per student will link to the university's quality of higher education, achievements in scientific research and other related connotative development. Eventually these features will finally reflect the differences in grants. In this context, this paper aims at studying the average cost per college student and its regional disparity. On the one hand, the average cost per student is an important basis of determining the proportion of cost-sharing and allocation criteria of public finance. For another, it is the best indication of utilizing the effect of educational resources. Therefore, it brings two problems that this paper tries to solve:the first one is the formation mechanism of regional disparity in average cost per student of higher education. This disparity is represented within the same region and between different regions. And then, it makes some suggestions on how to invest and allocate resources rationally, radically narrow the regional gaps of average cost per college student, and seek maximum economic benefits. The second problem locates at the effect model of regional disparity in average cost per college student on school-running benefits, and also providing some reasonable advice about (1) establishing the cost management concept and cost-control system in universities,(2) allocating the regional educational resources of higher education scientifically,(3) improving the utilization efficiency and benefits of various resources,(4) determining the investment of public finance and mechanism of cost-sharing in reasonable way,(5) promote the overall coordination for development level of higher education in all regions.
Therefore, this paper combines normative study and empirical study to complete the following research. Firstly, it reviews the literature of education cost and average cost per student, the education-economic benefit and cost-benefit, the regional education disparity and spatial distribution. Then, it demonstrates theories such as public finance, cost-sharing, transaction costs, education-economy, the theory of regional education disparities and spatial distribution, which lays a theoretical foundation for scientifically defining average cost per student, evaluating school-running benefits and discovering regional disparities.
Based on a scientific definition for the meaning of standard average cost per college student and actual average cost, it employs the data of all provinces, autonomous regions and municipalities from2007to2011, to calculate the standard average cost per student and actual average cost for each region, and then builds the regional difference model (within and among the regions) of standard average cost per student and actual average cost. With the help of spatial econometrics and linear regression analysis, this paper verifies the validity of the formation mechanism of disparity within the same region and between different regions, and proves up the factors affecting regional disparity of average cost per student. On the premise of integrating related theoretical research and data analysis, this paper also applies the principal components analysis method to find out the indications that measure the output benefits of colleges and universities. Then, it conducts empirical test with relevant data from the influence analysis above, establishing the model of regional disparity' influence on output benefits. Finally, based on the perspective of average cost per student and output benefits, the paper adopts the balanced scorecard method to establish the comprehensive performance evaluation system of regional higher education, in order to scientifically access the output benefits of colleges and universities.
According to the related empirical study, I draw these conclusions as follows:
1、In the matter of formation mechanism of regional disparity in average cost per college student, the spillover effect of regional disparity is obviously significant. The investment of human resources, financial resources, material resources and other dominant factors have remarkable influence on the disparity within the region. In addition, some other non-dominant factors also have a certain effect on it. As for the disparity of average cost per college student among the regions, the local economy level, the residents'income, employment and other dominant factors have significant influence on it, and other non-dominant factors also have some effect on it.
2Three principal components of output benefits of colleges and universities have been discussed in this paper. The first componet reflects the contributions made by the colleges and universities to social service, while the second and third reflects the contributions to talent training. In other words, it reveals that these functions such as talent training, social work and so on, which are performed by colleges and universities, play a very important role in their output benefits.
3n The disparity within the same region have a strong effect on it and the financial investment which leads to the regional disparity will further affect their output benefits, too. However, the disparity among the regions determines the difference in output benefits, while the external macro factors are also able to affect school-running benefits.
4、The general performance level of higher education in China is not positive and the regional disparity are also very huge, and the regional performance of higher education is partly determined by the external macro factors forming the regional disparity of average cost per student, as well as the function indications of colleges and universities affecting their output benefits.
The main contributions of the paper are summarized as follows:Firstly, it establishes the formation mechanism model of regional disparity in average cost per college student, and specifies the causes of disparity within same region and between regions respectively. Secondly, on the basis of principal component analysis, it builds the empirical model and measures the influence of regional disparity of average cost per college student on output benefits. It also testifies internal logic relationship between cost and benefit. Thirdly, with the help of empirical analysis and the balanced scorecard method, it establishes the comprehensive performance evaluation system of regional higher education based on the perspective of average cost per student and output benefits
为此,本文采用规范研究与实证研究相结合的方法。首先综述有关教育成本与生均成本、教育经济效益与成本效益、教育地区差异与空间分布等文献研究,接着阐述公共财政理论、成本分担理论、交易成本理论、教育经济理论、教育地区差异与空间分布理论,为科学界定生均成本、评价办学效益、发现地区差异奠定理论基础。
在厘清高校生均标准成本和生均实际成本的内涵基础上,利用2007年至2011年各省(自治区、直辖市)数据计算出各地区生均标准成本和生均实际成本,建立生均实际成本与标准成本的地区内、地区间的差异模型。借助空间计量分析和线性回归分析进行高校生均成本地区内和地区间差异形成机理的真实性检验,探明生均成本地区差异的影响因素。在综合理论研究和数据分析的前提下,运用主成分分析方法找到衡量高校产出效益的指标,构建高校生均成本地区差异对产出效益影响的模型,利用相关数据就高校生均成本地区差异性对产出效益的影响进行实证检验。最后,基于生均成本和产出效益视角,采用平衡计分卡方法建立地区高等教育绩效综合评价体系,为高校的产出效益贡献开展科学评价。
通过实证研究发现：①在高校生均成本地区差异形成机理方面,地区差异溢出效应作用明显,高校生均成本地区内差异受人力、财力、物力资本投入力度等主导因素影响显著,其他非显性因素也有一定影响。高校生均成本地区间差异受地方经济水平、居民收入状况、地区就业情况等主导因素影响显著,其他非显性因素也会有一定影响。②从主成分分析结果来看,构成高校产出效益的三个主成分中,第一主成分中反映了高校对社会服务贡献,第二、第三主成分反映了高校在人才培养方面的贡献,表明高校承担的人才培养、社会服务方面职能对于高校产出效益的影响十分重要。③生均成本地区内差异对产出效益影响显著,形成高校生均成本地区内差异的财力投入因素也会进一步影响高校产出效益。而生均成本地区间差异决定了产出效益的差距,形成地区间差异的宏观外部因素能够影响高校办学效益。④我国高等教育整体绩效水平不高,地区差异较大,形成生均成本地区差异的宏观外部因素以及影响产出效益表现的高校职能指标,一定程度上决定了地区高等教育绩效表现。
本文的主要贡献在于：一是构建了高校生均成本地区差异形成机理模型,指明了高校生均成本地区内和地区间差异形成的原因。二是依据主成份分析方法,构建了实证模型,回答了高校生均成本地区差异对产出效益的影响结果,证明了成本与效益的内在逻辑机理关系。三是运用实证分析结果,借助平衡计分卡法,建立了基于生均成本和产出效益视角的地区高等教育绩效综合评价体系。
In recent years, the central government has constantly increased investment on higher education and taken a series of extraordinary measures to increase the investment, in order to achieve the target that government spending on education accounts for4%of China's GDP, specified in "National Educational Plan". According to the central government's requirements, these measures are not allowed to continue indefinitely, and the majority of the added government spendings on education will be invested in rural, remote, poor and minority areas. Moreover, in matter of investment on colleges and universities, it will form such kind of funding mechanism from now on:the government spending will be the primary resources while the colleges and universities will also continue to expanding its financing channels and share the cost reasonably. Thus, the average grant per student will link to the university's quality of higher education, achievements in scientific research and other related connotative development. Eventually these features will finally reflect the differences in grants. In this context, this paper aims at studying the average cost per college student and its regional disparity. On the one hand, the average cost per student is an important basis of determining the proportion of cost-sharing and allocation criteria of public finance. For another, it is the best indication of utilizing the effect of educational resources. Therefore, it brings two problems that this paper tries to solve:the first one is the formation mechanism of regional disparity in average cost per student of higher education. This disparity is represented within the same region and between different regions. And then, it makes some suggestions on how to invest and allocate resources rationally, radically narrow the regional gaps of average cost per college student, and seek maximum economic benefits. The second problem locates at the effect model of regional disparity in average cost per college student on school-running benefits, and also providing some reasonable advice about (1) establishing the cost management concept and cost-control system in universities,(2) allocating the regional educational resources of higher education scientifically,(3) improving the utilization efficiency and benefits of various resources,(4) determining the investment of public finance and mechanism of cost-sharing in reasonable way,(5) promote the overall coordination for development level of higher education in all regions.
Therefore, this paper combines normative study and empirical study to complete the following research. Firstly, it reviews the literature of education cost and average cost per student, the education-economic benefit and cost-benefit, the regional education disparity and spatial distribution. Then, it demonstrates theories such as public finance, cost-sharing, transaction costs, education-economy, the theory of regional education disparities and spatial distribution, which lays a theoretical foundation for scientifically defining average cost per student, evaluating school-running benefits and discovering regional disparities.
Based on a scientific definition for the meaning of standard average cost per college student and actual average cost, it employs the data of all provinces, autonomous regions and municipalities from2007to2011, to calculate the standard average cost per student and actual average cost for each region, and then builds the regional difference model (within and among the regions) of standard average cost per student and actual average cost. With the help of spatial econometrics and linear regression analysis, this paper verifies the validity of the formation mechanism of disparity within the same region and between different regions, and proves up the factors affecting regional disparity of average cost per student. On the premise of integrating related theoretical research and data analysis, this paper also applies the principal components analysis method to find out the indications that measure the output benefits of colleges and universities. Then, it conducts empirical test with relevant data from the influence analysis above, establishing the model of regional disparity' influence on output benefits. Finally, based on the perspective of average cost per student and output benefits, the paper adopts the balanced scorecard method to establish the comprehensive performance evaluation system of regional higher education, in order to scientifically access the output benefits of colleges and universities.
According to the related empirical study, I draw these conclusions as follows:
1、In the matter of formation mechanism of regional disparity in average cost per college student, the spillover effect of regional disparity is obviously significant. The investment of human resources, financial resources, material resources and other dominant factors have remarkable influence on the disparity within the region. In addition, some other non-dominant factors also have a certain effect on it. As for the disparity of average cost per college student among the regions, the local economy level, the residents'income, employment and other dominant factors have significant influence on it, and other non-dominant factors also have some effect on it.
2Three principal components of output benefits of colleges and universities have been discussed in this paper. The first componet reflects the contributions made by the colleges and universities to social service, while the second and third reflects the contributions to talent training. In other words, it reveals that these functions such as talent training, social work and so on, which are performed by colleges and universities, play a very important role in their output benefits.
3n The disparity within the same region have a strong effect on it and the financial investment which leads to the regional disparity will further affect their output benefits, too. However, the disparity among the regions determines the difference in output benefits, while the external macro factors are also able to affect school-running benefits.
4、The general performance level of higher education in China is not positive and the regional disparity are also very huge, and the regional performance of higher education is partly determined by the external macro factors forming the regional disparity of average cost per student, as well as the function indications of colleges and universities affecting their output benefits.
The main contributions of the paper are summarized as follows:Firstly, it establishes the formation mechanism model of regional disparity in average cost per college student, and specifies the causes of disparity within same region and between regions respectively. Secondly, on the basis of principal component analysis, it builds the empirical model and measures the influence of regional disparity of average cost per college student on output benefits. It also testifies internal logic relationship between cost and benefit. Thirdly, with the help of empirical analysis and the balanced scorecard method, it establishes the comprehensive performance evaluation system of regional higher education based on the perspective of average cost per student and output benefits
引文
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