【作者】 伍宸；

【导师】 洪成文；

【作者基本信息】 北京师范大学 ， 高等教育学， 2013， 博士

【摘要】 进入新世纪后世界各国高等教育面对处于急剧变革的社会实践时也发生着巨大的改变。为应对这一挑战，为提高各自高等教育为地区经济社会发展的贡献力，为增强其国际竞争力，不少国家和地区政府纷纷采取具体的措施进行高等教育管理体制机制的变革和创新。其中起始于2004年的日本国立大学法人化改革便是较为引入注目的案例。日本国立大学法人化改革的根本目的便是为了提高日本国立大学的竞争力，提高对日本经济社会的贡献力。其中一项重要内容便是对大学财政管理制度的调整，法人化改革后，政府赋予各国立大学更大的财政自主权，同时还转变政府拨款的模式，具体来说不断减少直接拨款额度，每年按1%的比例递减，增大竞争性拨款的数量。以此不断增强国立大学的危机意识，竞争意识和自主意识。那么，在法人化改革后，各国立大学在面对这一制度变革时究竟发生了什么变化呢？在具体的大学管理过程中，其办学自主权是否得到了落实？其自主意识是否得到了增强？在具体操作过程中，面对急剧变化的客观情况，其具体的理念、制度、行为发生了那些变化？是否取得了顶层制度设计的预期？等。这些所有的问题都需要得到深入的思考和研究，并以此作为反思和进一步调整现有制度设计的基础。为解决这些问题，本研究以日本国立大学为研究对象，较为全面地展示了法人化改革后财政结构的变化情况；以成本分担理论和资源依赖理论为理论基础，分析了法人化财政改革的合法性和合理性；以国立大学之一的北海道大学为个案进行实证研究，通过较为深入的访谈，对北海道大学法人化改革后在非政府办学经费拓展的具体实践行为进行了深入的探究；并基于研究结果，对日本国立大学法人化改革后采取的非政府办学经费行为作出了反思；最后对我国高等教育相关的改革提出了建议。研究共分八章。第一章是导论部分，具体内容包括研究背景和意义、文献综述、研究设计三大部分；第二章是理论基础部分，具体为对成本分担理论和资源依赖理论进行了较为全面的概述；第三章为日本公立高校财政制度史考察，对自日本公立高校成立以来其财政管理制度变革史进行了梳理和分析；第四章为日本七所帝国大学法人化改革后财务分析‐‐‐‐基于2004到2010年各大学的财务报表，通过相关数据分析，全景展示了法人化改革后日本国立大学的财政变化情况；第五章为法人化改革后日本国立大学非政府办学经费拓展行为研究：基于对北海道大学的个案研究，通过实证研究，较为深入地揭示了法人化改革后，为应对制度变革所带来的挑战，北海道大学在具体实践过程中所采取的相应的措施，包括具体制度变革、理念转变、实践措施等；第六章为对我国当前高等教育发展的启示和借鉴；第七章为本研究的反思和总结。通过系统研究，得出了如下几个基本结论：一是从宏观上看，法人化改革后日本国立大学的财政结构发生了较为明显的变化，具体表现为政府直接拨款逐年下降，而非政府办学经费逐年增加，其中如来自附属医院的收入、与外部合作研究的收入、学校内部经营收入等增加明显；二是从微观上看，法人化改革后，日本国立大学通过采取相应的措施积极应对这一变革。具体表现为，从理念上看，增强了危机意识，增强了对非政府办学经费拓展的积极性，增强了对学校的内部经营和管理；从制度上看，建立一些相应的非政府办学经费拓展制度；从具体策略上看，以合作研究为主，不断从外部企业获得办学经费，同时不断加强校园内部资源开发，其次还积极发展校友捐赠事业等。同时，通过研究也发现了在非政府办学经费拓展过程中存在的不足，比如相应制度建设还较为滞后，在非政府办学经费拓展过程中手段过于单一，且不同学科之间存在巨大的差距等。通过本研究发现，日本国立大学法人化改革这一制度的顶层设计在实践过程中较大程度地实现了制度预期，虽然在实践过程中还存在一些问题，但制度设计者还是能够看到不断进步的希望。这也为我国高等教育目前的改革提出了要求，不仅需要大胆而周密的顶层设计，还需要加强微观制度建设，加强具体实践行为和理念建构，以此才能最终实现建设具有中国特色的世界一流高等教育。更多还原

【Abstract】 After entering into the new century, the higher education around the world inface of the rapid changes in social practices has also been undergoing anunprecedented change. For tacking with this challenge and improving highereducation’s contributive ability for region’s economic and social development andenhancing the international competitiveness, many national and regional governmentshave taken concrete measures for the change and innovation of higher educationmanagement system and mechanism. The Japanese National University Corporationreform is a compelling case, which began in2004. The fundamental purpose of thereform is to improve the competitiveness of Japanese national universities. Animportant content is the financial management adjustment, after the reform, a greaterautonomy was given to the university by government at the same time the revenuemodel also was transformated. Specifically, the direct funding has been decreasedyear by year by1%, and the competitive and indirect revenue increased in order tocontinuously enhance the sense of crisis, competition and self-consciousness.What changes have happened after the reform of these universities? Whetherthe autonomy has been implemented in the specific management process? Whetherthe self-awareness has been enhanced? Is there any change concerning to the ideal,system and behavior of the university? Whether a top-level design of the system isexpected? And so on. All of these issues need to get in-depth thinking and research,and as a reflection and further adjust for the existing system design. To solve theseproblems, taking the Japanese national university as a research case and trying to havea comprehensive display in term of the university’s financial structure after the reform.Taking the cost-sharing and resource dependence theory as the theoretical basis toanalysis the legality and rationality of the reform, and taking Hokkaido University asa case study to have a deep understanding about the Corporation Reform through ain-depth interviews. And based on the research results to have a reflection on the Non-government funding expansion acts, finally, some suggestion was given toChina’s higher education.This paper is divided into seven chapters. The first chapter is the introductionpart, the specific content including three parts: research background and significance,literature review, research design; Second chapter is the theoretical basis; The thirdchapter is the history of the Japanese public university’s financial system; The fourthchapter is the financial analysis, which is based on the annual financial statements ofthe seven universities from2004to2010. The fifth chapter is a case study onHokkaido university; the sixth chapter gives some suggests and enlightenment for ourcountry’s higher education development; the seventh is the review and summary forthis study.Through systematic study, several basic conclusions have been made as follows:First, after the reform there are significant changes in the national university’sfinancial structure with the macro perspective. For example: the direct revenue fromgovernment has been decreased year by year, on the contrary the non-governmentrevenue has been increased every year, of which, such income as from affiliatedhospitals, cooperation with external research income, school-house operating incomeincreased significantly. Second, after the reform the Japanese national universitieshave taken active and concrete measures to cope with this change with themicroscopic perspective. The sense of crisis has been enhanced, the activity ofnon-government revenue expansion and the internal operations and management ofthe university also been enhanced. Taking the cooperative research as a main means toget funding from external companies constantly, while strengthening the internalresources exploring on campus, at last the alumni donation is also an important wayof getting non-government revenue from the point of practices view. Meanwhile,studies have found some deficiencies in the process of non-government revenueexpansion. Such as the system construction lags behind the practices; the way ofexpanding non-government revenue is too single and a huge difference betweendifferent faculties such the Faculty of Literature and Medical also exists. Through thisstudy it is found that the top-level system design of Japanese national university corporation reform have achieved greater system expectations in practice, althoughin practice there are still some problems, but the designer of the system is still able tosee the hope of progress. It also put forward requirements on China’s Highereducation reform at current. We not only need bold and careful top-level design butalso need to strengthen the micro system, and strengthen the specific behaviors andideas in practice in order to achieve world-class higher education with Chinesecharacteristics.更多还原