高等教育的財(cái)政外文翻譯

1、<p>　　2075單詞，3485漢字</p><p>　　出處: Arthur M. Hauptman, 2006.“Higher Education Finance: Trends and Issues”. Springer International Hand books of Education, Volume 18.pp.83-106.</p><p>　　Higher

2、 Education Finance</p><p>　　Public and Private Support of Institutions</p><p>　　Higher education systems around the world depend on a combination of public and private resources to fund their op

3、erations. There is a great deal of variation among countries in the proportion of public and private resources they consume. In the majority of countries, institutions are primarily financed through public resources in t

4、he form of government support; tuition fees and other private sources of support are low or nonexistent. At the other end of the spectrum are countries such as the Un</p><p>　　Public Sources of Support</p

5、><p>　　In most countries, public sources of support represent by far the largest resource for higher education institutions. The way in which these public funds are distributed and the signals that these funds

6、provide to institutional officials are critical in defining the financing structure of the country. There are a number of issues that help to characterize public support of higher education, including:</p><p&g

7、t;　　–how research activities, recurrent operating expenses (running costs), and capital expenses are financed;</p><p>　　–funding governance issues including who is responsible for distributing funds;</p&g

8、t;<p>　　–accountability models; and</p><p>　　–tax-based support.</p><p>　　How are capital improvements financed? </p><p>　　Capital improvements in higher education the constr

9、uction and renovation of facilities and the acquisition of large equipment tend to be financed in one of several ways. A number of countries pay for capital expenses through the same public funding mechanisms that pay fo

10、r instruction, operations, and possibly research. But in many other cases, capital expenses are paid for through private sources, either the issuance of bonds in which repayment often comes from dedicated revenues that r

11、elate to </p><p>　　Improving Coordination Among Funding, Fee, and Financial Aid Policies.</p><p>　　A fundamental weakness in the higher education financing approach employed in most countries is

12、 the inadequate degree of coordination among the three key elements of financing—the funding of institutions, the setting of tuition fees, and the provision of student financial aid (Hauptman, 1998). Among the many chall

13、enges in coordinating, three are most prominent.</p><p>　　First, policymakers in every country should consider whether government funding of institutions and tuition fees should be uniform across institution

14、s or differentiated. To put this question into context, one must first recognize that public universities around the world have two major sources of revenues—public funding support and the tuition fees which students and

15、 their families pay. These two revenue sources can vary by institution or they can be equalized.</p><p>　　The best policy, in this author’s opinion, is one in which one of these revenue sources is differenti

16、ated among institutions and the other is not, for the following reason. If both fees and public funding are differentiated by institution, the best funded universities will get richer while those with the least resources

17、 will fall further behind as the gap between them grows. On the other hand, in systems where both fees and funding are equalizing forces fees are kept the same across institutions</p><p>　　A second issue inv

18、olving the relationship between fees and funding is what happens to government support in response to changes in tuition fees. The question is, when fees are increased, what happens to the government support those instit

19、utions receive? If there is no reduction in public support, institutions have little reason not to increase their fees. On the other hand, if government funds are reduced one-for-one with any increase in fees, then the i

20、nstitution will have little incentive to r</p><p>　　A third challenge of coordination involves the relationship between fees and financial aid when fees are increased. Most countries seeking to raise tuition

21、 fees in relative terms have not adequately recognized the need to increase student aid to protect against the adverse effects of increasing fees for students and families that cannot afford those increases. Concerns abo

22、ut this nexus of higher fees and more financial aid center on three issues. First, loans are relied upon much more than grant</p><p>　　Private Sources of Funds to Institutions</p><p>　　Colleges

23、and universities around the world depend on a variety of private sources of funds to help support their recurrent operations and fund their capital improvements. These private sources of revenues include tuition fees; gi

24、fts and other forms of philanthropy; payments from a variety of services; and the commercialization of research conducted on campus and for the support of other private entrepreneurial enterprises. </p><p>　

25、　Tuition fees</p><p>　　Tuition fees in most countries represent the largest private source of revenues for higher education. They also represent the point in the financing equation where supply and demand fo

26、rces most directly intersect. In terms of the supply of seats, tuition fees, and government support of institutions are the two major sources of funds that support the operation of public institutions. For private, nonpr

27、ofit institutions, tuition fees are typically the major source of revenues, with endowment incom</p><p>　　On the demand side of the equation, tuition fees are a key component of the total costs of attendance

28、 the price that students and their families face in paying for higher education, along with the costs of room (dormitories), board (food), and other living expenses related to their attendance. As a major part of the pri

29、ce of higher education that students face, tuition fees therefore are a key determinant of their demand for higher education. Another major determinant of demand is the amount of </p><p>　　Other private sour

30、ces of support</p><p>　　While tuition fees remain the primary source of private support for institutions, there are a number of other private sources of support upon which many institutions increasingly depe

31、nd. To begin with, in the United States and other countries where private institutions enroll a significant percentage of students, philanthropy has traditionally represented a major source of funding for higher educatio

32、n. It usually comes in the form of gifts to institutions that then become part of the endowment (</p><p>　　In recent decades, many public institutions in the U.S, especially the larger and more prestigious o

33、nes, have sought to emulate the success of their private counterparts in fundraising by establishing foundations (to skirt laws in many states that restrict fundraising by public entities) and initiating capital campaign

34、s of their own. Public institutions in other countries are also increasing their fundraising in an effort to increase private resources as a means of offsetting real or perceived r</p><p>　　Recent Trends and

35、 Key Issues</p><p>　　The fundamental financing issue facing higher education systems around the world in the early part of the 21st century is the real or perceived crunch of enrollments growing faster than

36、resources. Key trends and issues in developed and developing countries that have led to this prevailing disconnect between resource and enrollment growth include growth in demand and enrollments compared to available res

37、ources; calls for greater accountability; and a growing reliance on market mechanisms and acco</p><p>　　Growing Demand Based on Increasing Rates of Return</p><p>　　In countries around the world,

38、 people are recognizing the growing economic value of continuing their education beyond the secondary level, as evidenced by growing disparities in average incomes between individuals who receive a higher education and t

39、hose who do not. This is another way of saying that rates of return to education are rapidly rising, which translates into a growing demand for higher education. Another cause of the growing demand is that many universit

40、ies are shifting from their tr</p><p>　　The growing gap in earnings between those who continue their education and those who do not often leads to the assertion that the proper policy solution lies in increa

41、sing the numbers of students who enter and complete higher education. This is certainly true in the short term in virtually all countries, as more education will provide private benefits to the individuals who receive it

42、 in the form of higher incomes. But in the longer term the assertion of a permanent differential may not be accur</p><p>　　The Search for Innovative Approaches</p><p>　　Another consequence of th

43、e perceived gap between resource and enrollment growth is the intensified search in many countries for innovative financing approaches that will allow for the more effective use of resources in meeting growing demand. Th

44、ese innovations, which take a number of forms (as described in this chapter), share the characteristic that they move away from the more traditional funding models of input-based distributions of public funds to public i

45、nstitutions; relatively low levels </p><p>　　In sum, the search for innovative approaches to financing higher education will undoubtedly continue to have a prominent role on the public policy agenda of count

46、ries throughout the world. How policymakers and institutional leaders deal with the pressures of accommodating increasing demand in an environment of scarce resources will largely determine their success in meeting the c

47、hallenges for the foreseeable future.</p><p><b>　　高等教育的財(cái)政</b></p><p>　　公共和私人機(jī)構(gòu)的支持</p><p>　　世界各地的高等教育系統(tǒng)依賴于公共和私人資金的共同支持，來(lái)資助他們的行動(dòng)。在依靠公共和私人資源的國(guó)家，他們消費(fèi)的比例有一些很大的變化。在大多數(shù)國(guó)家,機(jī)構(gòu)主要是

48、通過(guò)公共資源這種形式的支持，學(xué)費(fèi)和其他私人來(lái)源的支持很低或幾乎為零。在另一個(gè)范圍的國(guó)家，如在美國(guó)，私人資源的投入構(gòu)成占總資源投入的一半以上。</p><p><b>　　公共資源的支持</b></p><p>　　在大多數(shù)國(guó)家，公共資源的支持是目前高等教育機(jī)構(gòu)最大的資源來(lái)源。這些公共基金的分配方式和這些基金提供給研究機(jī)構(gòu)官員的標(biāo)志用來(lái)界定該國(guó)的金融結(jié)構(gòu)。這里有一些論點(diǎn)

49、可以用來(lái)幫助定義高等教育的公共資源， 如下：</p><p>　　- 研究活動(dòng)，經(jīng)常性營(yíng)運(yùn)開(kāi)支（運(yùn)行費(fèi)用），及資本開(kāi)支是如何得到資助的；</p><p>　　- 財(cái)務(wù)管理問(wèn)題，包括誰(shuí)來(lái)負(fù)責(zé)分配資金；</p><p><b>　　- 問(wèn)責(zé)制度；</b></p><p>　　- 基于稅收的支持。</p><

50、;p><b>　　如何改善資本融資？</b></p><p>　　高等教育的資本增額—設(shè)施的建造和翻新與大型設(shè)備的采購(gòu)—往往是幾個(gè)融資方式之一。一些國(guó)家通過(guò)相似的公共籌資機(jī)制來(lái)支付資金，用來(lái)支付教學(xué)，運(yùn)作，以及可能的研究費(fèi)用。但在許多其他情況下，資本性支出是通過(guò)私人渠道的，無(wú)論是發(fā)行的債券，其中的回報(bào)往往來(lái)自相關(guān)資本費(fèi)用的專用收入，或者是通過(guò)某些以私人捐贈(zèng)作為資金來(lái)源的國(guó)家的捐贈(zèng)和捐贈(zèng)

51、基金。設(shè)備也可能是用學(xué)費(fèi)支付的，往往是資本支出的主要融資來(lái)源。一般情況下,最好讓資本支出不通過(guò)同指導(dǎo)和運(yùn)作相同的機(jī)制來(lái)融資，作為周轉(zhuǎn)金的短期需求常常擠出合法的長(zhǎng)期需要來(lái)改進(jìn)。</p><p>　　提高資金之間的協(xié)調(diào)，學(xué)費(fèi)與資助政策：</p><p>　　在大多數(shù)國(guó)家中，高等教育融資方法的基本弱點(diǎn)是要這三個(gè)融資的關(guān)鍵要素間的協(xié)調(diào)程度不足，研究機(jī)構(gòu)的經(jīng)費(fèi)，學(xué)費(fèi)的設(shè)置，以及提供給學(xué)生的財(cái)政援助（

52、豪普特曼，1998）。在協(xié)調(diào)中的許多挑戰(zhàn)，這三個(gè)最為突出。</p><p>　　首先，每個(gè)國(guó)家的決策者應(yīng)該考慮是否應(yīng)該把機(jī)構(gòu)的政府撥款和學(xué)費(fèi)在整個(gè)機(jī)構(gòu)統(tǒng)一或者區(qū)別化。要了解這個(gè)問(wèn)題的來(lái)龍去脈，首先必須認(rèn)識(shí)到，世界上的公立大學(xué)，有兩種主要的收入來(lái)源，公共資金的支持和學(xué)生及他們的家人支付的學(xué)費(fèi)。這兩種不同的收入來(lái)源可以通過(guò)機(jī)構(gòu)調(diào)整改變，或者也是可以被平衡的。</p><p>　　筆者認(rèn)為，最好

53、的政策是哪個(gè)收入來(lái)源是區(qū)分機(jī)構(gòu)之間的原因，另一個(gè)則不是以下的這些原因。如果這兩個(gè)收費(fèi)和公共資金是由機(jī)構(gòu)來(lái)區(qū)分的，資金最雄厚的大學(xué)將獲得更豐富的資源，這些大學(xué)與最少資源的大學(xué)之間的缺口的繼續(xù)增大將會(huì)導(dǎo)致他們間的差距越來(lái)越大。另一方面，在系統(tǒng)中，費(fèi)用和資金的力量都是均衡的且在各個(gè)收費(fèi)機(jī)構(gòu)中作用相同，而公共資金是以平等的方式分布的，其質(zhì)量可能因此被泄露，因?yàn)楦哔|(zhì)量機(jī)構(gòu)不太可能出現(xiàn)這樣一個(gè)資助計(jì)劃中。如果這些來(lái)源的其中一個(gè)是微分力量，另一個(gè)是均

54、衡力量這是最好的。在筆者看來(lái)，最好政府資助機(jī)構(gòu)使其統(tǒng)一一部分，因?yàn)閷?duì)政府而言， 有區(qū)別地挑選贏家的學(xué)費(fèi)是有區(qū)別的,提供了一種量化的質(zhì)量。</p><p>　　第二個(gè)問(wèn)題，在政府支持下所涉及的費(fèi)用和資金之間的關(guān)系是如何發(fā)生的，以響應(yīng)學(xué)費(fèi)的變化。問(wèn)題是，當(dāng)費(fèi)用提高了，在什么情況這些機(jī)構(gòu)會(huì)獲得政府的支持？如果公眾支持沒(méi)有減少，機(jī)構(gòu)沒(méi)有理由不增加收費(fèi)。另一方面，如果政府資金在費(fèi)用增長(zhǎng)時(shí)相對(duì)應(yīng)減少，那么該機(jī)構(gòu)就沒(méi)有足夠的動(dòng)

55、力去增加學(xué)費(fèi)，因?yàn)槠渌饕问降闹С至α恳矔?huì)相對(duì)地降低。適當(dāng)?shù)恼呤墙橛趦烧咧g，公共資金的減少反映費(fèi)用收入的增加，但沒(méi)有費(fèi)用增加的那么多。</p><p>　　第三個(gè)難題所協(xié)調(diào)的關(guān)系是涉及在費(fèi)用增加時(shí)收費(fèi)和財(cái)政補(bǔ)助之間的關(guān)系。多數(shù)國(guó)家尋求方法來(lái)提高學(xué)費(fèi)，但相對(duì)來(lái)說(shuō)，為了消除學(xué)生及家長(zhǎng)無(wú)法承擔(dān)這些費(fèi)用的增加所產(chǎn)生的負(fù)面影響，多數(shù)國(guó)家都還沒(méi)有充分認(rèn)識(shí)到增加助學(xué)金的需要。關(guān)于更高的費(fèi)用和更多財(cái)政援助在連接集中在三個(gè)問(wèn)

56、題上。首先，貸款更依賴于贈(zèng)款作為一種提高費(fèi)用的賠償。第二，提供的援助，無(wú)論是以貸款或是以贈(zèng)款的形式，一般是不足以應(yīng)付高費(fèi)用所產(chǎn)生的財(cái)政需要的增加。第三，通常在費(fèi)用上漲之前，適當(dāng)?shù)拇髮W(xué)生資助政策體系已投入使用，從而營(yíng)造出一個(gè)新成長(zhǎng)的貧困學(xué)生和受助學(xué)生擔(dān)心沒(méi)有補(bǔ)助的影響來(lái)彌補(bǔ)更高的費(fèi)用。</p><p><b>　　資金來(lái)源于私人機(jī)構(gòu)</b></p><p>　　世界各地

57、的高校依賴于各種私人資金，來(lái)幫助支持其周期性運(yùn)營(yíng)和投資資本的改進(jìn)。這些私人收入來(lái)源包括學(xué)費(fèi)，禮品和其他形式的公益活動(dòng)，各種各樣服務(wù)的薪資。還有開(kāi)展商業(yè)化校園和支持其他私人的創(chuàng)業(yè)企業(yè)活動(dòng)的收入。學(xué)費(fèi)</p><p>　　在大多數(shù)國(guó)家，學(xué)費(fèi)代表了高等教育最大的私人收入來(lái)源。它們還表示出在融資方程中供求關(guān)系最直接的交叉點(diǎn)。席位、學(xué)費(fèi)的供應(yīng)和政府機(jī)構(gòu)的支持是支持公共機(jī)構(gòu)操作的兩個(gè)主要資金來(lái)源。對(duì)于私人的非盈利性機(jī)構(gòu)，學(xué)

58、費(fèi)通常都是主要的收入來(lái)源，還有捐贈(zèng)收入、禮品和尾隨的服務(wù)費(fèi)作為支持其他的收入來(lái)源。在盈利性機(jī)構(gòu)，學(xué)費(fèi)是資金的主要來(lái)源。因此，在所有類型的機(jī)構(gòu)中，高等教育的范圍是通過(guò)提供了多少座位界定的。與私營(yíng)部門相比，在公共部門的學(xué)費(fèi)通常代表了更少的資金來(lái)源，因?yàn)樵诖蠖鄶?shù)國(guó)家，政府對(duì)高等教育機(jī)構(gòu)的支持超過(guò)了私營(yíng)部門提高的收入。</p><p>　　對(duì)于需求方來(lái)說(shuō)，學(xué)費(fèi)是一個(gè)總成本的關(guān)鍵組成部分，隨著房費(fèi)（宿舍），板（食物）的總成

59、本的關(guān)鍵組成部分不斷增加，加上其他生活費(fèi)用也不斷增加，學(xué)生和他們的家庭面臨更高的教育費(fèi)用。高等教育的價(jià)格是學(xué)生面臨的主要部分，因此學(xué)費(fèi)是他們對(duì)高等教育的需求的關(guān)鍵因素。另一種需求的主要決定因素是提供給學(xué)生的金融援助額，其目的是減少高等教育的成本，以免影響學(xué)生的需求。</p><p><b>　　其他私人來(lái)源的支持</b></p><p>　　雖然學(xué)費(fèi)仍然是支持私人機(jī)構(gòu)

60、的主要來(lái)源，還有許多私人來(lái)源的支持是越來(lái)越依賴數(shù)量。首先，在美國(guó)和私人機(jī)構(gòu)招收了相當(dāng)比例的其他國(guó)家的學(xué)生，慈善事業(yè)歷來(lái)代表了高等教育的主要資金來(lái)源。它通常是以禮物的形式隨之成為捐贈(zèng)的一部分（一種重要的儲(chǔ)備通常是作為投資的收入，并在各種用途上使用）。慈善事業(yè)的主要用途之一是支付費(fèi)用，包括建造和翻修建筑物，購(gòu)置設(shè)備，為教師的學(xué)術(shù)長(zhǎng)期提供經(jīng)費(fèi)。美國(guó)在近幾十年來(lái)，對(duì)具體需求的捐贈(zèng)也越來(lái)越有針對(duì)性，如擴(kuò)大獎(jiǎng)學(xué)金基金。此外，在過(guò)去幾十年中，在美國(guó)大

61、規(guī)模的資本運(yùn)動(dòng)已經(jīng)變得更加普遍，世界各地機(jī)構(gòu)正努力擴(kuò)大捐贈(zèng)的規(guī)模。</p><p>　　近幾十年來(lái)，美國(guó)的許多公共機(jī)構(gòu)，特別是很大和很著名的，都力求通過(guò)建立對(duì)口的基金會(huì)和啟動(dòng)自有資本的運(yùn)動(dòng)（許多國(guó)家繞開(kāi)法律來(lái)限制公共機(jī)構(gòu)籌款）來(lái)使他們的私人籌款的成功。其他國(guó)家的公共機(jī)構(gòu)也不斷增加籌資，努力擴(kuò)大私人資源作為一種真正的補(bǔ)償或者減少高等教育的公共支持。</p><p>　　近期趨勢(shì)及主要問(wèn)題：&

62、lt;/p><p>　　融資的基本問(wèn)題圍繞在面對(duì)21世紀(jì)初世界高等教育體系入學(xué)人數(shù)增長(zhǎng)快于資源增長(zhǎng)的現(xiàn)實(shí)的或已經(jīng)感覺(jué)到的危機(jī)。發(fā)達(dá)國(guó)家和發(fā)展中國(guó)家主要要的趨勢(shì)和問(wèn)題在于導(dǎo)致主要的脫節(jié)的資源和注冊(cè)人數(shù)的增長(zhǎng)，其包含 需求和注冊(cè)的增長(zhǎng)對(duì)比可直接使用的資源，需要更好的解釋，以及越來(lái)越依賴市場(chǎng)機(jī)制。 </p><p>　　基于收益率持續(xù)上升，需求的不斷增長(zhǎng)</p><p>　　

63、世界各國(guó)的人們認(rèn)識(shí)到了繼續(xù)教育的第二層面，如在獲得較高教育的和沒(méi)有獲得較高教育的那些人的平均收入差距擴(kuò)大的趨勢(shì)日益增強(qiáng)。另一種說(shuō)法是教育收益率正在迅速上升，而后轉(zhuǎn)化為對(duì)高等教育的日益增長(zhǎng)的需求。另一個(gè)使需求日益增長(zhǎng)的的原因是，許多大學(xué)都從他們的傳統(tǒng)方式如教學(xué)、公共服務(wù)領(lǐng)域以及相關(guān)領(lǐng)域出發(fā),再轉(zhuǎn)到更廣泛的領(lǐng)域，以迎合市場(chǎng)和勞動(dòng)力需求。 那些繼續(xù)接收教育和不接收教育的人之間日益增長(zhǎng)的收入差距經(jīng)常會(huì)導(dǎo)致這樣的斷言：解決這一收入差距的根

64、本在于增加接受并完成高等教育的學(xué)生人數(shù)。這當(dāng)然是千真萬(wàn)確的，在短期內(nèi)幾乎所有國(guó)家，隨著越來(lái)越多的教育將提供私人利益，給那些高收入的人。但在長(zhǎng)遠(yuǎn)來(lái)說(shuō)，一個(gè)永久差別的斷言可能不準(zhǔn)確。經(jīng)濟(jì)原則的邊際收益遞減的建議，從某種意義上說(shuō)，增加接受高等教育的數(shù)量可降低工資間的差異。或者換句話說(shuō)，如果在一個(gè)社會(huì)中每個(gè)人接受高等教育，那么之間就沒(méi)有那些受教育程度較多和較少的差距。搜索創(chuàng)新的途徑：</p><p>　　另一個(gè)使資源和

65、入學(xué)人數(shù)之間的增長(zhǎng)速度會(huì)有差距的結(jié)果是，在許多國(guó)家創(chuàng)新型融資方法將會(huì)更有效地使用資源，滿足不斷增長(zhǎng)的需求。這些創(chuàng)新，它采取多種形式（如本章所述），他們有個(gè)共同點(diǎn)是他們擺脫了對(duì)以公共機(jī)構(gòu)的公共資金的投入為基礎(chǔ)的分布較傳統(tǒng)的籌資模式，承諾對(duì)學(xué)生的財(cái)物援助和以學(xué)生為本的資助模式是更為普遍的比較低的水平；和低水平的私人捐助，包括適度的學(xué)費(fèi)是高度的補(bǔ)貼。因此，創(chuàng)新的辦法，包括更先進(jìn)的籌資方式，應(yīng)該更多地采用競(jìng)爭(zhēng)性資金，增加學(xué)費(fèi)水平和成本收回率，以

66、及更復(fù)雜的學(xué)生財(cái)政援助的安排，包括由政府資助的補(bǔ)助計(jì)劃和更積極的費(fèi)用，私人和公共機(jī)構(gòu)的援助策略。</p><p>　　總之，用創(chuàng)新的方法來(lái)資助高等教育，無(wú)疑會(huì)繼續(xù)對(duì)國(guó)家公共政策議程有突出的作用，并遍布世界各地。決策者和機(jī)構(gòu)領(lǐng)導(dǎo)人如何在有壓力的環(huán)境中處理不斷增加的需求，將在很大程度上決定他們?cè)诳深A(yù)見(jiàn)的未來(lái)對(duì)稀缺資源挑戰(zhàn)的成功。</p><p>　　出處: [美]阿瑟米豪普特曼.《高等教育財(cái)政