国家政治、经济和文化的差异,决定了各国财政体制和高等教育拨款模式之间存在差异。本文通过对主要西方国家高等教育拨款模式的简介,比较分析它们之间的异同点,为改革和完善我国高等教育经费拨款机制提供借鉴。一、以美国为代表的多样化竞争模式在美国,教育管理权实质上属于各州,具有典型的分权制特点。(一)美国高等教育管理体制的基本特点美国的教育权长期以来属于各州而非联邦政府,各州的高等教育 The differences in political, economic and cultural conditions of the country determine the differences between the financial systems of all countries and the modes of higher education funding. This paper compares the similarities and differences between higher education appropriation models in major Western countries and provides references for reforming and improving the funding mechanism for higher education in our country. I. The Diversified Competition Model Represented by the United States In the United States, the right to education and management belongs to virtually all states and has the typical characteristics of decentralization. (A) The basic characteristics of the management system of higher education in the United States The United States has long been a state education rather than the federal government, higher education