2008制度经济学年会征文.pdfVIP

2008制度经济学年会征文 (2008年9月初稿) 高校预算软约束的制度成因及其治理 黄卫挺 庞晓波 （吉林大学商学院、数量经济研究中心，长春 130012 ） [摘要] ：针对我国高校出现的集体性财务困境，本文提出预算软约束才是其形成的根本原因， 而投入不足只是表层诱因。基于预算软约束在解决高校财务问题的重要性，本文重点分析了 国高校预算软约束的制度成因：高校服务的准公共物品性质及其职能垄断；所有权制度和政 治制度协致作用形成的政府与实质隶属关系；高校领导人的目标激励体系错位。这三者共同 构成了目前我国高校预算软约束的内在和外在制度成因（非行为人制度）、组织制度成因（行 为人制度）。针对这三点，本文从高校合并、贷款自主权、高校领导者任职等方面为高校预 算软约束治理提供对策。 [关键词] ：预算软约束；制度成因；治理；高校财务 [中图法分类号]：G64 [文献标识码] ：A Institutional Causality of Soft Budget Constraints in Chinese Higher Education Sector and its Implications for Governance Huang Weiting Pang Xiaobo (Jilin University, Changchun 130012) Accepted by the 2008 China Institutional Economics Association Conference (Oct. 2008, Sun Yat-Sen University) Abstract : A wide range of financial distress has emerged in Chinese higher education sector, and this paper aims to explain it. We pointed out that soft budget constraint is the root cause of the financial distress; our main tasks are to identify the institutional causality of soft budget constraint and its applications for governance. We concluded three institutional causalities: quasi-public goods nature of higher educational serves; affiliated relationship between government and colleges; misaligned of the objection-incentive arrangement for college chairman. Based on the above three points, we provided some solutions to hardening the budget constraints. Keywords: soft budget constraints; institutional causality; governance; higher education finance JEL Codes: P36; I22 通讯作者：黄卫挺 hwt@ 或者 weiting.huang@ 通讯地址：长春市吉林大学前卫南区南五A-552 ， 130012 伴随着教育规模的不断扩张，我国高等教育逐步实现了从精英教育向大众教育的转 变，与此同时，由此引致的巨额办学经费需求迫使高校向银行贷款并欠下债务，几乎所有的 高校都不同程度地出现了财务困境。我国高校的这种集体性财务困境一度成为媒体和大众议 论的焦点。中国社会科学