高职院校的融资结构与办学效率
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摘要
高等职业院校作为我国高等教育体系的重要组成部分,肩负着培养生产、建设、服务、管理第一线高技能人才的使命。我国经济结构调整,走新型工业化道路,建设社会主义新农村,实现经济可持续发展都对高等职业教育提出更高的要求,也对高等职业教育的运行效率提出了更高的要求。面对日益激烈的高校竞争,如何提高办学效率,在未来高等教育市场中生存下来并获得发展,成为高校急待解决的问题。高职院校特别是公办高职院校在融资结构、产权结构、治理结构等方面存在的问题,影响了高校效率的提高。
高职院校运行效率的本质就是高校的投入和产出的关系,效率越高,意味着同样的投入可以带来更高的产出,或者说同样的产出只需要更少的投入。高等职业院校的办学过程可以看作是多种投入和多种产出的系统,一般来说,增加人力、物力、财力投入,改善办学条件,改进和完善学校管理制度,提高教学质量可以提高院校的办学效率。如何定量分析投入和产出的效率值,分析影响效率的因素,从而提出最优的投入产出是一个非常值得研究的理论课题。研究高等职业院校的融资结构与办学效率、提出改进建议,对促进高职院校改善产权结构、优化资源配置、提高办学效率具有十分重要的现实意义。
在文献方面,本文对运用数据包络分析方法分析高校的运行效率以及高等职业教育融资的有关研究进行了综述和评价。目前,国内对于高校效率和竞争力的研究,大部分集中于研究型大学或普通本科高校,缺乏对高等职业院校的专题研究,在研究方法上也大多采用传统的数据包络分析。对高等院校融资研究,宏观理论研究比较多,在微观方面利用实证方法研究高等职业教育投入与产出效率的很少。本文正是针对国内现有高职院校效率研究对象和研究方法的不足,确定将高职院校的融资结构与办学效率作为研究对象,侧重利用交叉评价数据包络方法和计量经济学的方法进行定量研究。
接着,本文概括地介绍了山东省高职教育的发展状况和发展过程中存在的问题,重点是高职院校融资结构的现状和存在的问题,如高校融资结构单一、财政拨款和学费所占比例偏高而且不能满足高职院校的需求、银行贷款所形成的高负债会使高校面临很大的财务风险等等。对于存在的诸多问题,本文不能逐一运用数学方法进行量化分析,而是选取高职院校融资结构中的财拨款比例作为分析的切入点,因为公办高职院校的主要资金来源是财政拨款,而财政拨款也可以视做是公有产权参与院校治理的表现,因此,本文计量分析的重点也就是财政拨款占比(公有产权占比)对院校效率影响的方向及程度。
在分析工具上,本文对高职院校效率值的实证分析侧重使用交叉评价的数据包络分析方法,这一方法有效地避免了传统DEA方法的工具缺陷,可以得到了更加客观的效率数据。在样本选择上,完全依据数据的可得性选择了山东省的60所高职院校,占山东省高职院校总数的94%。在投入指标上,确定教职工人数、事业性经费投入、固定资产总额3项,大致能够衡量高职院校人、财、物的投入。产出指标,确定在校学生人数、毕业生就业率两项,大致能够反映高职院校的功能定位。分析计算的结果显示,从自我评价的角度看,公办高职院校与民办高职院校的效率值基本相同,效率值的标准差也大致相同；从交叉评价的角度看,公办高职院校的效率值要高于民办高职院校,效率值的标准差也大于民办高职院校,说明民办高职院校之间的效率差异要小于公办高职院校之间的效率差异,对于产生这一结果的原因本文也做了大致的分析。
进而,本文建立了计量经济学模型,把通过数据包络分析和交叉评价数据包络分析方法计算出来的高职院校效率值作为被解释变量,同时引入财政投入占高职院校总收入的比重、人员经费支出占事业性经费支出的比重,作为解释变量进行回归分析。计量分析结果显示,就公办高职院校而言,自我评价效率值和交叉评价效率值均与财政补助收入占院校总收入的比重呈负相关关系,后者1个百分比的变动会引起两种效率值大约1／3个百分比的反向变动,两种效率值与人员经费支出占事业性经费支出比重的相关关系不明显。就民办高职院校而言,自我评价效率值和交叉评价效率值也与财政补助收入占院校总收入的比重呈负相关关系,后者1个百分比的变动会引起两种效率值大约1／40个百分比的反向变动；两种效率值与人员经费支出占事业性经费支出比重的正相关关系很显著,其1个百分比的变动会引起两种效率值大约超过1／4个百分比的正向变动。以上计量分析得到两个结论,一是无论公办高职院校还是民办高职院校,其自我评价和交叉评价效率值都与财政投入占高职院校总收入的比重呈负相关关系。对于这个结论,我们可以解释为,既然财政补助收入占总收入的比重可以看作是公有产权参与院校治理的一种表现,由于存在产权主体不明晰的问题,在委托代理关系中,缺乏对院校管理者——代理人有效的激励约束,治理的效果并不理想,这一比例的降低反而使运行效率提高。二是人员经费支出占事业性经费比重对公办高职院校运行效率基本没有影响,而该比重对民办高职院校却有明显的影响。我们可以解释为：公办高职院校的人事聘用制度相对于民办高校更具刚性,教职工的工资福利等经济利益与在校学生人数、就业率等产出效率联系并不紧密；而民办高职院校教职工经济利益与学校的产出效率联系相对更大；另外,公办高职院校的人员经费支出中有一部分是对离退休教职工的工资和保险支出,对院校本身的运行效率不产生影响,民办高职院校没有这一部分支出,民办高校人员经费占比对院校运行效率值的弹性要比公办院校高的多。
在理论分析部分,本文从公共品理论,人力资本理论等角度阐述了高职院校融资方式多元化的理论基础。从公共品理论看,一方面,受教育者对高等职业教育服务的消费,具有竞争性和排他性——某个个体消费了高等职业教育,就减少了他人消费高等职业教育的机会：另一方面,高等职业教育具有很强的外部性,接受了高等职业教育的人整体素质更高,可以使全社会受益。因此,高等职业教育属于准公共产品。从人力资本理论看,人力资本理论强调了教育投资的生产性作用。在个人层面,投资高等职业教育可以提高劳动者个人的技术和能力,提高个人劳动水平,增加劳动收入；在国家层面,投资高等职业教育可以提高国民整体素质和劳动能力,从而增加国民财富。
本文理论部分进而延伸分析了高职院校的产权结构、治理结构和组织绩效的关系。高职院校所有权和经营权的分离,同样会产生委托代理问题,产权结构决定治理结构,产权主体的利益追求决定治理目标。治理结构决定组织绩效,治理结构所提供的激励约束机制直接与组织绩效相关,从产权结构的视角分析了公办高职院校改革的必要性。
本文最后提出高职院校发展及融资多元化的具体对策建议,在注重微观分析的基础上,在对策建议中将政府对高职院校发展的宏观调控放在了第一位,高等院校的发展应与经济发展和社会需求相适应,应与初等教育中等教育发展相协调,应彻底改变高校“各自为政”的发展模式。在融资多元化建议中,因高职院校的部分公共品性质,应该保证必要政府投入,但更重要的是要引导企业对高职院校的投入,实现校企联合。针对目前高校发展所形成的贷款,本文分析了高校的非盈利性决定了高校贷款理论上的不成立,提出必须控制高校的贷款规模。
本文一个重要的建议是,建立高职院校的法人治理结构,将股份制理念引入高职院校办学机制。从本文实证分析的结果以及产权理论的论述,可以得到的结论是我国公办高职院校改革应该重点放在产权结构调整上,理顺政府和高职院校之间的关系,使高职院校真正成为政校分离、权责明晰的独立法人,完善高职院校内部治理结构,最大程度实现委托人与代理人的激励相容。试行股份制形式的高职院校,实行董事会领导下的校长负责制,鼓励民间资本以不同形式进入高职院校,尽可能实现高职教育非盈利性与资本盈利性的融合。总之,高职院校改革的目标应该是进一步完善产权结构,进而建立高校现代法人治理结构,在内部和外部形成多层次、多维度的约束和激励机制,促进其效率的提高,建立一个良性竞争的高等职业教育市场。
As the vital composition of the high education, the high vocational college bears the work of cultivating the high-technical workers involving front line of production, construction, service and management. In China the adjustment of economic structure, orienting to the new-type industrialization, forming the socialist new rural and realizing the sustainable development address the higher requirement for the high vocational education and its running efficiency. How to improve the running efficiency and survive in the future high educational market in order to develop is an urgent issue facing the gradual drastic competition. In high vocational college especially state-owned high vocational college, the issues related to financing structure, property rights structure and governance structure influence the improvement of running efficiency.
The nature of running efficiency of high vocational college involves with the relation between inputs and outputs. More rationally locating the resource of high vocational education and improving the quality and efficiency of high vocational college's run. The running process of high vocational college is considered as the system of multiply input and output. Generally speaking, enhancing the personal, material and fund input, improving the educational condition, consummating the management system, increasing the educational quality can improve the running efficiency of the college. How we analyze the efficiency of input and output, the factor influencing the efficiency then increase educating quality and efficiency is an issue that is worth-wealthy studied. Studying the financing structure and running efficiency of high vocational college has the important practical implication on optimizing the location of high vocational education resource and improving the running efficiency.
From literature perspective the paper summarizes the research of the data envelopment analysis on the running efficiency of high school and the educational finance of high vocational college at fist. Currently, the existing researches mostly focus on the research-oriented universities with the basic data envelopment analysis and lack of the study on the high vocational colleges. To the research of high college's finance the macro-level research is adequate but the empirical study on the input-output efficiency of high vocational education from micro-level is less. Because of the lack of the existing research on the research object and research method, The paper selects the financing structure and running efficiency of high vocational colleges in Shandong province as research object and studies the efficiency of high vocational colleges in Shandong province by using the cross-evaluation data envelopment analysis.
Then the paper briefly states the issues occurring in the development process of high vocational education in Shandong Province. The keystone is the issue of the financing structure of high vocational college, such as singularity of financing structure, the ratio of finance fund and tuition fee to the total fund is on the high side but doesn't cover the need of high vocational college, the high debt from the bank loan leads to the finance risk in the high vocational college and so on. To the many issues, the paper can't analyze them by using the mathematical method one by one. So the paper choose the ratio of finance fund to the total fund in the financing structure of high vocational college as the start point, because the public finance is the main way of the finance of state-owned high vocational college, and it can be considered as the public property-rights participating the governance of college, thus the emphasis is econometrically analyzing that the ratio of finance fund (the ratio of public property-rights) influencing the direction and extent of college's efficiency.
From the aspect of technical tool, the paper focuses on the cross-evaluation data envelopment analysis with avoiding the flaw of the basic data envelopment analysis then gets the more objective efficiency. According the attainability of data, the paper chooses the 60 high vocational colleges in Shandong Province which is 94 percent in the total high vocational colleges in Shandong Province. The input index includes the number of teachers and staff, undertaking outlay and fixed capital which can reflect the input of person, money and materials. The output index includes the number of students at school and the employment rate of graduated students which can reflect the orientation of the high vocational college. The results of analysis and calculation are that the efficiency values and their variations between the state-owned and private vocational college is basically equal from the self-evaluation; the efficiency value and its variation of state-owned high vocational college are larger than that of private ones which express that the difference among the private high vocational college is smaller than the state-owned ones, the paper gives the analyses for the result.
Then the paper estaolishes the econometric model and considers the efficiency values of high vocational colleges in Shandong province which are calculated before as the data of dependant variables, simultaneously introduces the ratio between public finance input and total income of high vocational colleges, the ratio between the personal outlay and undertaking outlay as independent variables in the regression process. The results state that to state-owned high vocational colleges, the self-valuation value and cross-valuation values and the ratio of public finance in the total income express the negative relation, and one percent change of the ratio will produce one-third percent negative change of the efficiency value, but the relations between the two efficiency values and the ratio of the personal outlay in the total undertaking outlay are not significant. To private high vocational colleges, the self-valuation value and cross-valuation values and the ratio of public finance in the total income express the negative relation, and one percent change of the ratio will produce one-fortieth percent negative change of the efficiency values. And the two efficiency values and the ratio of the personal outlay in the total undertaking outlay express positive relationship, than one percent change of the ratio will produce one-forth percent positive change of the efficiency values. We have got the two conclusions here:one is that the two efficiency values of both state-owned and private high vocational colleges and their ratios of public finance fund in total income express negative relationship. For this result, we can explain that since the ratio can be considered as index of the public property-rights joining in the governance process, in the principal-agent relation, the increase of the ratio will reduce the running efficiency because the lack of effective inducement and constraint and the ambiguity of principle part. Another conclusion is that the ratio of personal outlay in the undertaking outlay does not influence the running efficiency of state-owned high vocational colleges, but does that of private high vocational colleges. We can explain that the personal system in the state-owned ones is more rigid. The relation between the wage and the number of student at school, employment rate in the state-owned high vocational colleges is loose, but the relation in the private ones is tight. In addition, a part of personal outlay in state-owned high vocational colleges is the wage and insurance expenses for retired people which do not directly affect the running efficiency. In the private high vocational colleges there are not these expenses so its elasticity is more than state-owned ones.
In the part of theoretical analysis, the paper states the theoretical basis of the multiple financing ways of high vocational colleges from public goods and human capital theories. From the public goods theory, one aspect, the people consume the service of high vocational education which it has competitiveness and exclusiveness——one consumes the high vocational education which reduces the opportunity of the others consume it; Another aspect, the high vocational education has strong externality which the society can benefit from the increasing personality of educated people. So the high vocational education includes quasi-public goods. From human capital theory, at individual level the technical ability of labor force and his income can increase through investing high vocational education, at national level, the technical ability of total nations and national wealth will increase.
In the theoretical part the paper further analyzes the relation among the property-rights structure, governance structure and organizational performance. The separation between ownership and management right will produces the principle-agent issue. The governance structure depends on the property-rights structure and the benefit pursuit of owner determines the goal of governance. The organizational performance depends on the governance structure which can provide the inducement and constraint mechanism involving the performance. The paper analyzes the necessity of the reform of state-owned high vocational colleges for property-rights perspective.
Finally the paper states the treatment of the development and multiple financing ways of high vocational colleges. Based on the micro-analysis, the macro-control of government on development of high vocational colleges as the first treatment, the development of high vocational colleges will match the need of economy and society coordinating with the elementary and middling education. And the separating development strategy should be changed. In the treatment of the multiple financing ways, because the quasi-public goods character of high vocational education, ensuring the necessary public finance input and more importantly leading the firms to invest in the high vocational colleges and combining them should be done. To the current loan arising from the development, the paper analyzes that the loan theory of high school is not rational because of non-profitability of high school and addressed that the loan size must be controlled.
One important treatment in the paper is forming the corporate governance structure of high vocational colleges and introducing joint-stock institution to the running mechanism. From the theoretical logic, the conclusion is the point of the reform of the state-owned high vocational college is the adjustment of the property-rights structure. Clarifying the relation between government and high vocational college makes the high vocational college as the corporate institution which states the separation between government and college and the clear rights and reliability and improving the inner governance structure and largely realizing the inducement compatibility between the principle and agent. Trying out implementing the joint-stock institution in the college, realizing the president reliability under the board, inducing the private capital into the college through different ways, combining the non-profitability of high vocational education and profitability of capital should be done. In one word, the reform goal of high vocational college should further improve property-rights structure and form a perfect corporate governance structure and the constraint and incentive mechanism from multiple levels and dimensions will be established inside and outside. And push it to increase its efficiency and form a well-functioning and competing high vocational education market.
高职院校运行效率的本质就是高校的投入和产出的关系,效率越高,意味着同样的投入可以带来更高的产出,或者说同样的产出只需要更少的投入。高等职业院校的办学过程可以看作是多种投入和多种产出的系统,一般来说,增加人力、物力、财力投入,改善办学条件,改进和完善学校管理制度,提高教学质量可以提高院校的办学效率。如何定量分析投入和产出的效率值,分析影响效率的因素,从而提出最优的投入产出是一个非常值得研究的理论课题。研究高等职业院校的融资结构与办学效率、提出改进建议,对促进高职院校改善产权结构、优化资源配置、提高办学效率具有十分重要的现实意义。
在文献方面,本文对运用数据包络分析方法分析高校的运行效率以及高等职业教育融资的有关研究进行了综述和评价。目前,国内对于高校效率和竞争力的研究,大部分集中于研究型大学或普通本科高校,缺乏对高等职业院校的专题研究,在研究方法上也大多采用传统的数据包络分析。对高等院校融资研究,宏观理论研究比较多,在微观方面利用实证方法研究高等职业教育投入与产出效率的很少。本文正是针对国内现有高职院校效率研究对象和研究方法的不足,确定将高职院校的融资结构与办学效率作为研究对象,侧重利用交叉评价数据包络方法和计量经济学的方法进行定量研究。
接着,本文概括地介绍了山东省高职教育的发展状况和发展过程中存在的问题,重点是高职院校融资结构的现状和存在的问题,如高校融资结构单一、财政拨款和学费所占比例偏高而且不能满足高职院校的需求、银行贷款所形成的高负债会使高校面临很大的财务风险等等。对于存在的诸多问题,本文不能逐一运用数学方法进行量化分析,而是选取高职院校融资结构中的财拨款比例作为分析的切入点,因为公办高职院校的主要资金来源是财政拨款,而财政拨款也可以视做是公有产权参与院校治理的表现,因此,本文计量分析的重点也就是财政拨款占比(公有产权占比)对院校效率影响的方向及程度。
在分析工具上,本文对高职院校效率值的实证分析侧重使用交叉评价的数据包络分析方法,这一方法有效地避免了传统DEA方法的工具缺陷,可以得到了更加客观的效率数据。在样本选择上,完全依据数据的可得性选择了山东省的60所高职院校,占山东省高职院校总数的94%。在投入指标上,确定教职工人数、事业性经费投入、固定资产总额3项,大致能够衡量高职院校人、财、物的投入。产出指标,确定在校学生人数、毕业生就业率两项,大致能够反映高职院校的功能定位。分析计算的结果显示,从自我评价的角度看,公办高职院校与民办高职院校的效率值基本相同,效率值的标准差也大致相同；从交叉评价的角度看,公办高职院校的效率值要高于民办高职院校,效率值的标准差也大于民办高职院校,说明民办高职院校之间的效率差异要小于公办高职院校之间的效率差异,对于产生这一结果的原因本文也做了大致的分析。
进而,本文建立了计量经济学模型,把通过数据包络分析和交叉评价数据包络分析方法计算出来的高职院校效率值作为被解释变量,同时引入财政投入占高职院校总收入的比重、人员经费支出占事业性经费支出的比重,作为解释变量进行回归分析。计量分析结果显示,就公办高职院校而言,自我评价效率值和交叉评价效率值均与财政补助收入占院校总收入的比重呈负相关关系,后者1个百分比的变动会引起两种效率值大约1／3个百分比的反向变动,两种效率值与人员经费支出占事业性经费支出比重的相关关系不明显。就民办高职院校而言,自我评价效率值和交叉评价效率值也与财政补助收入占院校总收入的比重呈负相关关系,后者1个百分比的变动会引起两种效率值大约1／40个百分比的反向变动；两种效率值与人员经费支出占事业性经费支出比重的正相关关系很显著,其1个百分比的变动会引起两种效率值大约超过1／4个百分比的正向变动。以上计量分析得到两个结论,一是无论公办高职院校还是民办高职院校,其自我评价和交叉评价效率值都与财政投入占高职院校总收入的比重呈负相关关系。对于这个结论,我们可以解释为,既然财政补助收入占总收入的比重可以看作是公有产权参与院校治理的一种表现,由于存在产权主体不明晰的问题,在委托代理关系中,缺乏对院校管理者——代理人有效的激励约束,治理的效果并不理想,这一比例的降低反而使运行效率提高。二是人员经费支出占事业性经费比重对公办高职院校运行效率基本没有影响,而该比重对民办高职院校却有明显的影响。我们可以解释为：公办高职院校的人事聘用制度相对于民办高校更具刚性,教职工的工资福利等经济利益与在校学生人数、就业率等产出效率联系并不紧密；而民办高职院校教职工经济利益与学校的产出效率联系相对更大；另外,公办高职院校的人员经费支出中有一部分是对离退休教职工的工资和保险支出,对院校本身的运行效率不产生影响,民办高职院校没有这一部分支出,民办高校人员经费占比对院校运行效率值的弹性要比公办院校高的多。
在理论分析部分,本文从公共品理论,人力资本理论等角度阐述了高职院校融资方式多元化的理论基础。从公共品理论看,一方面,受教育者对高等职业教育服务的消费,具有竞争性和排他性——某个个体消费了高等职业教育,就减少了他人消费高等职业教育的机会：另一方面,高等职业教育具有很强的外部性,接受了高等职业教育的人整体素质更高,可以使全社会受益。因此,高等职业教育属于准公共产品。从人力资本理论看,人力资本理论强调了教育投资的生产性作用。在个人层面,投资高等职业教育可以提高劳动者个人的技术和能力,提高个人劳动水平,增加劳动收入；在国家层面,投资高等职业教育可以提高国民整体素质和劳动能力,从而增加国民财富。
本文理论部分进而延伸分析了高职院校的产权结构、治理结构和组织绩效的关系。高职院校所有权和经营权的分离,同样会产生委托代理问题,产权结构决定治理结构,产权主体的利益追求决定治理目标。治理结构决定组织绩效,治理结构所提供的激励约束机制直接与组织绩效相关,从产权结构的视角分析了公办高职院校改革的必要性。
本文最后提出高职院校发展及融资多元化的具体对策建议,在注重微观分析的基础上,在对策建议中将政府对高职院校发展的宏观调控放在了第一位,高等院校的发展应与经济发展和社会需求相适应,应与初等教育中等教育发展相协调,应彻底改变高校“各自为政”的发展模式。在融资多元化建议中,因高职院校的部分公共品性质,应该保证必要政府投入,但更重要的是要引导企业对高职院校的投入,实现校企联合。针对目前高校发展所形成的贷款,本文分析了高校的非盈利性决定了高校贷款理论上的不成立,提出必须控制高校的贷款规模。
本文一个重要的建议是,建立高职院校的法人治理结构,将股份制理念引入高职院校办学机制。从本文实证分析的结果以及产权理论的论述,可以得到的结论是我国公办高职院校改革应该重点放在产权结构调整上,理顺政府和高职院校之间的关系,使高职院校真正成为政校分离、权责明晰的独立法人,完善高职院校内部治理结构,最大程度实现委托人与代理人的激励相容。试行股份制形式的高职院校,实行董事会领导下的校长负责制,鼓励民间资本以不同形式进入高职院校,尽可能实现高职教育非盈利性与资本盈利性的融合。总之,高职院校改革的目标应该是进一步完善产权结构,进而建立高校现代法人治理结构,在内部和外部形成多层次、多维度的约束和激励机制,促进其效率的提高,建立一个良性竞争的高等职业教育市场。
As the vital composition of the high education, the high vocational college bears the work of cultivating the high-technical workers involving front line of production, construction, service and management. In China the adjustment of economic structure, orienting to the new-type industrialization, forming the socialist new rural and realizing the sustainable development address the higher requirement for the high vocational education and its running efficiency. How to improve the running efficiency and survive in the future high educational market in order to develop is an urgent issue facing the gradual drastic competition. In high vocational college especially state-owned high vocational college, the issues related to financing structure, property rights structure and governance structure influence the improvement of running efficiency.
The nature of running efficiency of high vocational college involves with the relation between inputs and outputs. More rationally locating the resource of high vocational education and improving the quality and efficiency of high vocational college's run. The running process of high vocational college is considered as the system of multiply input and output. Generally speaking, enhancing the personal, material and fund input, improving the educational condition, consummating the management system, increasing the educational quality can improve the running efficiency of the college. How we analyze the efficiency of input and output, the factor influencing the efficiency then increase educating quality and efficiency is an issue that is worth-wealthy studied. Studying the financing structure and running efficiency of high vocational college has the important practical implication on optimizing the location of high vocational education resource and improving the running efficiency.
From literature perspective the paper summarizes the research of the data envelopment analysis on the running efficiency of high school and the educational finance of high vocational college at fist. Currently, the existing researches mostly focus on the research-oriented universities with the basic data envelopment analysis and lack of the study on the high vocational colleges. To the research of high college's finance the macro-level research is adequate but the empirical study on the input-output efficiency of high vocational education from micro-level is less. Because of the lack of the existing research on the research object and research method, The paper selects the financing structure and running efficiency of high vocational colleges in Shandong province as research object and studies the efficiency of high vocational colleges in Shandong province by using the cross-evaluation data envelopment analysis.
Then the paper briefly states the issues occurring in the development process of high vocational education in Shandong Province. The keystone is the issue of the financing structure of high vocational college, such as singularity of financing structure, the ratio of finance fund and tuition fee to the total fund is on the high side but doesn't cover the need of high vocational college, the high debt from the bank loan leads to the finance risk in the high vocational college and so on. To the many issues, the paper can't analyze them by using the mathematical method one by one. So the paper choose the ratio of finance fund to the total fund in the financing structure of high vocational college as the start point, because the public finance is the main way of the finance of state-owned high vocational college, and it can be considered as the public property-rights participating the governance of college, thus the emphasis is econometrically analyzing that the ratio of finance fund (the ratio of public property-rights) influencing the direction and extent of college's efficiency.
From the aspect of technical tool, the paper focuses on the cross-evaluation data envelopment analysis with avoiding the flaw of the basic data envelopment analysis then gets the more objective efficiency. According the attainability of data, the paper chooses the 60 high vocational colleges in Shandong Province which is 94 percent in the total high vocational colleges in Shandong Province. The input index includes the number of teachers and staff, undertaking outlay and fixed capital which can reflect the input of person, money and materials. The output index includes the number of students at school and the employment rate of graduated students which can reflect the orientation of the high vocational college. The results of analysis and calculation are that the efficiency values and their variations between the state-owned and private vocational college is basically equal from the self-evaluation; the efficiency value and its variation of state-owned high vocational college are larger than that of private ones which express that the difference among the private high vocational college is smaller than the state-owned ones, the paper gives the analyses for the result.
Then the paper estaolishes the econometric model and considers the efficiency values of high vocational colleges in Shandong province which are calculated before as the data of dependant variables, simultaneously introduces the ratio between public finance input and total income of high vocational colleges, the ratio between the personal outlay and undertaking outlay as independent variables in the regression process. The results state that to state-owned high vocational colleges, the self-valuation value and cross-valuation values and the ratio of public finance in the total income express the negative relation, and one percent change of the ratio will produce one-third percent negative change of the efficiency value, but the relations between the two efficiency values and the ratio of the personal outlay in the total undertaking outlay are not significant. To private high vocational colleges, the self-valuation value and cross-valuation values and the ratio of public finance in the total income express the negative relation, and one percent change of the ratio will produce one-fortieth percent negative change of the efficiency values. And the two efficiency values and the ratio of the personal outlay in the total undertaking outlay express positive relationship, than one percent change of the ratio will produce one-forth percent positive change of the efficiency values. We have got the two conclusions here:one is that the two efficiency values of both state-owned and private high vocational colleges and their ratios of public finance fund in total income express negative relationship. For this result, we can explain that since the ratio can be considered as index of the public property-rights joining in the governance process, in the principal-agent relation, the increase of the ratio will reduce the running efficiency because the lack of effective inducement and constraint and the ambiguity of principle part. Another conclusion is that the ratio of personal outlay in the undertaking outlay does not influence the running efficiency of state-owned high vocational colleges, but does that of private high vocational colleges. We can explain that the personal system in the state-owned ones is more rigid. The relation between the wage and the number of student at school, employment rate in the state-owned high vocational colleges is loose, but the relation in the private ones is tight. In addition, a part of personal outlay in state-owned high vocational colleges is the wage and insurance expenses for retired people which do not directly affect the running efficiency. In the private high vocational colleges there are not these expenses so its elasticity is more than state-owned ones.
In the part of theoretical analysis, the paper states the theoretical basis of the multiple financing ways of high vocational colleges from public goods and human capital theories. From the public goods theory, one aspect, the people consume the service of high vocational education which it has competitiveness and exclusiveness——one consumes the high vocational education which reduces the opportunity of the others consume it; Another aspect, the high vocational education has strong externality which the society can benefit from the increasing personality of educated people. So the high vocational education includes quasi-public goods. From human capital theory, at individual level the technical ability of labor force and his income can increase through investing high vocational education, at national level, the technical ability of total nations and national wealth will increase.
In the theoretical part the paper further analyzes the relation among the property-rights structure, governance structure and organizational performance. The separation between ownership and management right will produces the principle-agent issue. The governance structure depends on the property-rights structure and the benefit pursuit of owner determines the goal of governance. The organizational performance depends on the governance structure which can provide the inducement and constraint mechanism involving the performance. The paper analyzes the necessity of the reform of state-owned high vocational colleges for property-rights perspective.
Finally the paper states the treatment of the development and multiple financing ways of high vocational colleges. Based on the micro-analysis, the macro-control of government on development of high vocational colleges as the first treatment, the development of high vocational colleges will match the need of economy and society coordinating with the elementary and middling education. And the separating development strategy should be changed. In the treatment of the multiple financing ways, because the quasi-public goods character of high vocational education, ensuring the necessary public finance input and more importantly leading the firms to invest in the high vocational colleges and combining them should be done. To the current loan arising from the development, the paper analyzes that the loan theory of high school is not rational because of non-profitability of high school and addressed that the loan size must be controlled.
One important treatment in the paper is forming the corporate governance structure of high vocational colleges and introducing joint-stock institution to the running mechanism. From the theoretical logic, the conclusion is the point of the reform of the state-owned high vocational college is the adjustment of the property-rights structure. Clarifying the relation between government and high vocational college makes the high vocational college as the corporate institution which states the separation between government and college and the clear rights and reliability and improving the inner governance structure and largely realizing the inducement compatibility between the principle and agent. Trying out implementing the joint-stock institution in the college, realizing the president reliability under the board, inducing the private capital into the college through different ways, combining the non-profitability of high vocational education and profitability of capital should be done. In one word, the reform goal of high vocational college should further improve property-rights structure and form a perfect corporate governance structure and the constraint and incentive mechanism from multiple levels and dimensions will be established inside and outside. And push it to increase its efficiency and form a well-functioning and competing high vocational education market.
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鲁雁飞,2008,《中国高等教育规模经济效益评估——基于DEA模型的分析》,《求索》第5期。
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鲁雁飞,2008,《中国高等教育规模经济效益评估——基于DEA模型的分析》,《求索》第5期。
陈嵩,2009,《用DEA方法评价高等职业院校办学效益实证探析》,《中国高等教育评估》第1期。
马树超和郭扬,2009,《新中国高等教育发展改革的非凡成就与经验》,《中国高等教育》第17期。
马晓燕,2001,《教育有效供给的形成与教育资源配置的关系探讨》,华中师范大学硕士论文。
吴开俊,2001,《教育有效供给与教育结构关系刍议》,《广州大学学报(综 合版)》第5期。
翟静丽,2001,《教育有效供给与教育体制改革》,《教育与经济》第1期。
王明达,1996,《在全国职业教育工作会议上的总结讲话》,《教育与职业》第7期。
杨金土,1998,《中国经济转型期的职业教育改革》,《职教论坛》第12期。
于海棠,2006,《市场力量与大学使命——市场环境下大学亦此亦彼的抉择》,《辽宁教育研究》第7期。
布坎南,1991,《公共财政》,中国财政经济出版社。
厉以宁,1999,《关于教育产品的性质和对教育的经营》,《教育发展研究》第10期。
廖楚晖,2006,《教育财政学》,北京大学出版社。
王善迈,1997,《社会主义市场经济条件下的教育资源配置方式》,《教育与经济》第3期。
亚当·斯密,1981,《国民财富的性质及其原因的研究》,商务印书馆。
叶忠,2000,《略论教育的有效供给》,《教育评论》第3期。
周光勇,2003,《高等职业教育导论》,山东省教育出版社。
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