高校生均拨款是一个重要的经费分配指标,对高等教育事业的发展起着重要的导向作用,影响着高校的发展和财政资金使用的绩效。现行生均拨款制度存在的问题生均拨款制度不够合理。现行生均拨款制度下,高校所得财政拨款的多少主要取决于计划内招生人数的多少。虽然考虑了不同层次学校和学科之间的差别,但是这种差别太小,缺乏有效分类 The per-capita appropriation of college students is an important indicator of the distribution of funds, which plays an important guiding role in the development of higher education and affects the performance of colleges and universities and the use of financial resources. The existing system of student uniform funding system Students per student funding system is not reasonable enough. Under the existing system of student uniform grants, the amount of financial allocations for higher education depends largely on the number of students enrolled in the scheme. Although the differences between schools and disciplines at different levels have been considered, the differences are too small to be effectively classified