高等教育的財政外文翻譯

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>　　高等教育的財政</b></p><p>　　公共和私人機構(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，來資助他們的行動。在依靠公共和私人資源的國家，他們消費的比例有一些很大的變化。在大多數(shù)國家,機構(gòu)主要是

48、通過公共資源這種形式的支持，學費和其他私人來源的支持很低或幾乎為零。在另一個范圍的國家，如在美國，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)國家，公共資源的支持是目前高等教育機構(gòu)最大的資源來源。這些公共基金的分配方式和這些基金提供給研究機構(gòu)官員的標志用來界定該國的金融結(jié)構(gòu)。這里有一些論點

49、可以用來幫助定義高等教育的公共資源， 如下：</p><p>　　- 研究活動，經(jīng)常性營運開支（運行費用），及資本開支是如何得到資助的；</p><p>　　- 財務(wù)管理問題，包括誰來負責分配資金；</p><p><b>　　- 問責制度；</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—往往是幾個融資方式之一。一些國家通過相似的公共籌資機制來支付資金，用來支付教學，運作，以及可能的研究費用。但在許多其他情況下，資本性支出是通過私人渠道的，無論是發(fā)行的債券，其中的回報往往來自相關(guān)資本費用的專用收入，或者是通過某些以私人捐贈作為資金來源的國家的捐贈和捐贈

51、基金。設(shè)備也可能是用學費支付的，往往是資本支出的主要融資來源。一般情況下,最好讓資本支出不通過同指導和運作相同的機制來融資，作為周轉(zhuǎn)金的短期需求常常擠出合法的長期需要來改進。</p><p>　　提高資金之間的協(xié)調(diào)，學費與資助政策：</p><p>　　在大多數(shù)國家中，高等教育融資方法的基本弱點是要這三個融資的關(guān)鍵要素間的協(xié)調(diào)程度不足，研究機構(gòu)的經(jīng)費，學費的設(shè)置，以及提供給學生的財政援助（

52、豪普特曼，1998）。在協(xié)調(diào)中的許多挑戰(zhàn)，這三個最為突出。</p><p>　　首先，每個國家的決策者應(yīng)該考慮是否應(yīng)該把機構(gòu)的政府撥款和學費在整個機構(gòu)統(tǒng)一或者區(qū)別化。要了解這個問題的來龍去脈，首先必須認識到，世界上的公立大學，有兩種主要的收入來源，公共資金的支持和學生及他們的家人支付的學費。這兩種不同的收入來源可以通過機構(gòu)調(diào)整改變，或者也是可以被平衡的。</p><p>　　筆者認為，最好

53、的政策是哪個收入來源是區(qū)分機構(gòu)之間的原因，另一個則不是以下的這些原因。如果這兩個收費和公共資金是由機構(gòu)來區(qū)分的，資金最雄厚的大學將獲得更豐富的資源，這些大學與最少資源的大學之間的缺口的繼續(xù)增大將會導致他們間的差距越來越大。另一方面，在系統(tǒng)中，費用和資金的力量都是均衡的且在各個收費機構(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，因為高質(zhì)量機構(gòu)不太可能出現(xiàn)這樣一個資助計劃中。如果這些來源的其中一個是微分力量，另一個是均

54、衡力量這是最好的。在筆者看來，最好政府資助機構(gòu)使其統(tǒng)一一部分，因為對政府而言， 有區(qū)別地挑選贏家的學費是有區(qū)別的,提供了一種量化的質(zhì)量。</p><p>　　第二個問題，在政府支持下所涉及的費用和資金之間的關(guān)系是如何發(fā)生的，以響應(yīng)學費的變化。問題是，當費用提高了，在什么情況這些機構(gòu)會獲得政府的支持？如果公眾支持沒有減少，機構(gòu)沒有理由不增加收費。另一方面，如果政府資金在費用增長時相對應(yīng)減少，那么該機構(gòu)就沒有足夠的動

55、力去增加學費，因為其他主要形式的支持力量也會相對地降低。適當?shù)恼呤墙橛趦烧咧g，公共資金的減少反映費用收入的增加，但沒有費用增加的那么多。</p><p>　　第三個難題所協(xié)調(diào)的關(guān)系是涉及在費用增加時收費和財政補助之間的關(guān)系。多數(shù)國家尋求方法來提高學費，但相對來說，為了消除學生及家長無法承擔這些費用的增加所產(chǎn)生的負面影響，多數(shù)國家都還沒有充分認識到增加助學金的需要。關(guān)于更高的費用和更多財政援助在連接集中在三個問

56、題上。首先，貸款更依賴于贈款作為一種提高費用的賠償。第二，提供的援助，無論是以貸款或是以贈款的形式，一般是不足以應(yīng)付高費用所產(chǎn)生的財政需要的增加。第三，通常在費用上漲之前，適當?shù)拇髮W生資助政策體系已投入使用，從而營造出一個新成長的貧困學生和受助學生擔心沒有補助的影響來彌補更高的費用。</p><p><b>　　資金來源于私人機構(gòu)</b></p><p>　　世界各地

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

58、費通常都是主要的收入來源，還有捐贈收入、禮品和尾隨的服務(wù)費作為支持其他的收入來源。在盈利性機構(gòu)，學費是資金的主要來源。因此，在所有類型的機構(gòu)中，高等教育的范圍是通過提供了多少座位界定的。與私營部門相比，在公共部門的學費通常代表了更少的資金來源，因為在大多數(shù)國家，政府對高等教育機構(gòu)的支持超過了私營部門提高的收入。</p><p>　　對于需求方來說，學費是一個總成本的關(guān)鍵組成部分，隨著房費（宿舍），板（食物）的總成

59、本的關(guān)鍵組成部分不斷增加，加上其他生活費用也不斷增加，學生和他們的家庭面臨更高的教育費用。高等教育的價格是學生面臨的主要部分，因此學費是他們對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，以免影響學生的需求。</p><p><b>　　其他私人來源的支持</b></p><p>　　雖然學費仍然是支持私人機構(gòu)

60、的主要來源，還有許多私人來源的支持是越來越依賴數(shù)量。首先，在美國和私人機構(gòu)招收了相當比例的其他國家的學生，慈善事業(yè)歷來代表了高等教育的主要資金來源。它通常是以禮物的形式隨之成為捐贈的一部分（一種重要的儲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用，包括建造和翻修建筑物，購置設(shè)備，為教師的學術(shù)長期提供經(jīng)費。美國在近幾十年來，對具體需求的捐贈也越來越有針對性，如擴大獎學金基金。此外，在過去幾十年中，在美國大

61、規(guī)模的資本運動已經(jīng)變得更加普遍，世界各地機構(gòu)正努力擴大捐贈的規(guī)模。</p><p>　　近幾十年來，美國的許多公共機構(gòu)，特別是很大和很著名的，都力求通過建立對口的基金會和啟動自有資本的運動（許多國家繞開法律來限制公共機構(gòu)籌款）來使他們的私人籌款的成功。其他國家的公共機構(gòu)也不斷增加籌資，努力擴大私人資源作為一種真正的補償或者減少高等教育的公共支持。</p><p>　　近期趨勢及主要問題：&

62、lt;/p><p>　　融資的基本問題圍繞在面對21世紀初世界高等教育體系入學人數(shù)增長快于資源增長的現(xiàn)實的或已經(jīng)感覺到的危機。發(fā)達國家和發(fā)展中國家主要要的趨勢和問題在于導致主要的脫節(jié)的資源和注冊人數(shù)的增長，其包含 需求和注冊的增長對比可直接使用的資源，需要更好的解釋，以及越來越依賴市場機制。 </p><p>　　基于收益率持續(xù)上升，需求的不斷增長</p><p>　　

63、世界各國的人們認識到了繼續(xù)教育的第二層面，如在獲得較高教育的和沒有獲得較高教育的那些人的平均收入差距擴大的趨勢日益增強。另一種說法是教育收益率正在迅速上升，而后轉(zhuǎn)化為對高等教育的日益增長的需求。另一個使需求日益增長的的原因是，許多大學都從他們的傳統(tǒng)方式如教學、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，以迎合市場和勞動力需求。 那些繼續(xù)接收教育和不接收教育的人之間日益增長的收入差距經(jīng)常會導致這樣的斷言：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生人數(shù)。這當然是千真萬確的，在短期內(nèi)幾乎所有國家，隨著越來越多的教育將提供私人利益，給那些高收入的人。但在長遠來說，一個永久差別的斷言可能不準確。經(jīng)濟原則的邊際收益遞減的建議，從某種意義上說，增加接受高等教育的數(shù)量可降低工資間的差異?；蛘邠Q句話說，如果在一個社會中每個人接受高等教育，那么之間就沒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>　　另一個使資源和

65、入學人數(shù)之間的增長速度會有差距的結(jié)果是，在許多國家創(chuàng)新型融資方法將會更有效地使用資源，滿足不斷增長的需求。這些創(chuàng)新，它采取多種形式（如本章所述），他們有個共同點是他們擺脫了對以公共機構(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，承諾對學生的財物援助和以學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，包括適度的學費是高度的補貼。因此，創(chuàng)新的辦法，包括更先進的籌資方式，應(yīng)該更多地采用競爭性資金，增加學費水平和成本收回率，以

66、及更復(fù)雜的學生財政援助的安排，包括由政府資助的補助計劃和更積極的費用，私人和公共機構(gòu)的援助策略。</p><p>　　總之，用創(chuàng)新的方法來資助高等教育，無疑會繼續(xù)對國家公共政策議程有突出的作用，并遍布世界各地。決策者和機構(gòu)領(lǐng)導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在可預(yù)見的未來對稀缺資源挑戰(zhàn)的成功。</p><p>　　出處: [美]阿瑟米豪普特曼.《高等教育財政