本文基于美国最大的公立高等教育系统加利福尼亚州公立高等院校2004—2013年的10年数据，分析了政府对高校的生均教学与一般运行拨款方面的差异及其影响因素。研究发现，该差异除了由州宏观经济环境、政府财政状况和高校运行成本决定外，还受其他若干因素影响。特别是在教学与科研一定程度上相对分化的美国高等教育系统中，政府对高校的拨款也受到反映高校不同社会经济功能的学校类型和科研质量等非教学因素的影响。基于这一研究结果，本文认为我国政府对公立高校的拨款也应考虑不同类型高校的成本和对经济社会发展的贡献，拨款机制既应促进教育公平，也应体现对效益和质量的激励。

Based on data of public higher education institutions in the State of California of US from 2004 to 2013，this paper focus on the variation among institutions in terms of their perstudent appropriation from state government for education and general operation and examines the determinants of the variation.We find that，in addition to the macro environment of the state and the operating costs of institutions，individual institutions classification and quality are also the determinants of the variation.Particularly，our results indicate that appropriations for education and general operations are correlated with institutions nonteaching characteristics，such as research quality.It is therefore suggested that higher education institutions costs and contributions to the economy should be considered simultaneously when Chinese governments allocate the basic expenditure appropriations to the institutions，and in addition to the equity criterion，criteria such as costeffectiveness and quality should be imbedded in the appropriation mechanism as well.

教育部“一流大学大学财政国际比较项目”，国家自然科学基金青年基金项目“高校教师科研生产力及其影响因素研究”（71503013）。