目的 分析我国高等医学院校本科教学经费支出情况,期望为医学院校本科教学经费管理提供依据。方法 采用文本资料分析方法,数据来源于我国56所高等医学院校2019至2022学年发布的《本科教学质量报告》,采用描述性统计分析和非参数秩和检验,分析比较不同地区、不同隶属关系和不同类别的医学院校的本科教学经费支出规模和结构。结果 2019至2022学年,56所医学院校本科教学经费总支出从58.88亿元增长到64.02亿元,但生均支出从1.68万元下降至1.55万元。支出结构,2021-2022学年生均教学日常运行支出为0.64万元,生均本科专项教学经费支出为0.74万元。2021-2022学年生均支出,由高至低地区依次为东部2.14(1.59)万元、西部1.14(0.81)万元、中部0.94(0.70)万元和东北地区0.54(0.29)万元,其差异具有统计学意义(P<0.05);“双一流”院校生均支出3.32(1.53)万元高于非“双一流”院校的1.16(1.00)万元,其差异具有统计学意义(P<0.05)。结论 我国医学院校本科教学经费总量增长而生均支出下降,支出结构高度集中于教学日常运行与专项经费,生均经费在地区和院校类别之间存在差异。
Objective To analyze the expenditure of undergraduate teaching funds in China's medical universities. The aim is to provide a basis for the management of undergraduate teaching funds in medical schools. Methods Textual data analysis was conducted, the data from the Undergraduate Teaching Quality Reports published by 56 Chinese medical universities between the academic years of 2019 and 2022. A descriptive statistical analysis and nonparametric rank-sum test were applied for the purpose of comparing the scale and structure of undergraduate teaching expenditure across a range of different regions, institutional affiliations, and university tiers. Results From 2019 to 2022 academic year, the total undergraduate teaching expenditure across the 56 medical institutions increased from 5.888 billion yuan to 6.402 billion yuan. However, per-student expenditure decline from 16.8 thousand yuan to 15.5 thousand yuan. In terms of expenditure structure, it is evident that in the 2021-2022 academic year, the per-student routine teaching operational expenditures amounted to 6.4 thousand yuan, while the per-student specialized undergraduate teaching funding reached 7.4 thousand yuan. The per capita expenditure in the 2021-2022 academic year, in descending order of regions, was 21.4 (15.9) thousand yuan in the eastern region, 11.4 (8.1) thousand yuan in the western region, 9.4 (7.0) thousand yuan in the central region, and 5.4 (2.9) thousand yuan in the northeast region, with statistical differences (P<0.05). The per capita expenditure of ″Double First-Class″ universities was 33.2 (15.3) thousand yuan, which was higher than that of non-″Double First-Class″ universities of 11.6 (10.0) thousand yuan, with statistical differences (P<0.05). Conclusions Despite an overall increase in undergraduate teaching funding for medical institutions in China, per-student expenditure has decreased. The expenditure structure remains highly concentrated in routine teaching operations and special-purpose funds, with per-student funding exhibiting regional and institutional disparities.
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