我国高等教育自1999年扩招以来取得了较快发展,总体教育规模不断扩大,但是各地区之间的发展水平却参差不齐,且呈进一步变大的趋势。导致这一现象产生的原因是多样的,那它与我国的财政分权之间有没有什么内在的联系?本文正是从财政分权的角度来分析我国高等教育发展地区差距这一现象,并提出一些看法。 China’s higher education has enjoyed rapid development since its enrollment expansion in 1999. The overall scale of education has been continuously expanded. However, the level of development among various regions is uneven and shows a tendency of further increasing. The reasons leading to this phenomenon are diverse, then it and our country’s fiscal decentralization are not intrinsically linked? This article is from the perspective of fiscal decentralization analysis of the development of China’s higher education, the gap between the regional phenomenon, and Make some comments