高职院校融资结构与办学效率研究——基于河北省高职院校分析.pdf

河北大学
硕士学位论文
高职院校融资结构与办学效率研究——基于河北省高职院校分
析
姓名:常甡
申请学位级别:硕士
专业:会计学
指导教师:赵立三
2011-06
摘要
摘要
本文介绍了河北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。对于这些问题,不能利用数学方法一个一个量化,只选择融资结构中的财政投入资
金比例作为出发点,因为公办高职院校,财政拨款是主要的资金来源,也可以看作公有
产权对高校治理的影响和作用,在这方面量化分析的重点是财政拨款的比重对院校运行
效率的影响程度和方向。
在分析工具上,本文对高职院校效率值的实证分析使用回归分析方法。在样本选择
上,选择了河北省的 57 所高职院校。据本文的分析,不论是公办还是民办高职院校,
要想提高办学效率,均可通过减少财政拨款占总收入的比例来实现,但高职院校需要足
够的发展资金,这就必须要进行合理的融资,打破政府单一投入的模式,充分调动社会
各界力量,加大对高职院校的教育投资力度,实现高职教育融资的多元化。
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,在各种渠道筹集高职教
育经费的同时,还要把握好资金的管理和使用,树立节约意识,加强高职院校的财务管
理,促进高职院校健康发展。

关键词高等职业院校融资结构办学效率
I
Abstract
Abstract
This paper introduces the development of higher vocational education in hebei province
condition and the problem in the process of development in higher vocational colleges, the
key is financing structure on the current situation and existing problems, such as college
financing single structure and funding and tuition high proportion of higher vocational
colleges and can't meet the demand, bank loans by the formation of the high debt will make
the university faces great financial risk, etc. For these problems, cannot use mathematical
method, choose just one quantification of financing structure financial investment fund
proportion as the starting point, because of public fiscal appropriation for the high vocational
colleges, is the main source of funds, also can be regarded public property for college
management and influence of quantitative analysis, in this aspect of the fiscal appropriation is
the focus of the proportion of colleges the influence degree of the operation efficiency and
direction.
In the analysis tools of higher vocational college, this paper used the empirical analysis
efficiency score regression analysis method. In the sample selection, select the 57 vocational
colleges in hebei province. According to this analysis, whether public o