美国州高等教育财政是指在美国分散型的高等教育管理体制下，州政府对高等教育和高等院校的资源有效配置，以及在理清政府与大学之间关系的基础上进行财政调控的重要研究课题。中国教育主管部门和学者在构造中国省政府高等教育财政体系中，也面临着世界各国包括美国在内高等教育财政发展中遇到的研究课题。本着借鉴别国的原则和中国尚缺乏对美国高等教育财政进行系统深入研究的实践，论文重点伸向州政府对高等教育（主要为公立高等教育）的财政资助、制度建立与政策调控等领域，深入挖掘了纷繁的文献资料，运用多种研究方法，来阐释美国高等教育财政的理论与实践问题，以期为我国省政府高等教育拨款体系提供借鉴。论文主要包括以下研究内容。一、完整评述州际间高等教育财政的历史发展。论文评述了20世纪60年代至90年代后半期美国州高等教育财政特点，以及各时期高等教育财政事件，并着重对90年代以来美国高等教育经费的结构性变化规律、影响因素、经济理论的影响以及发展趋势进行深入细致的分析。选取加州为个案州，评述了该州30多年间高等教育财政的变化规律。二、对影响高等教育拨款的影响因素作模型描述，尝试从控制论和数学的角度确定影响因素之间的关系，为我国学者研究和确立我国省政府高等教育拨款规模提供一个参考方法和新思路。影响高等教育拨款的因素分为外部和内部因素。论文着重研究外部环境因素与州高等教育拨款之间的关系以及内部因素对高等教育拨款的影响。选取三个州作为案例，运用定量和定性的综合方法，给出拨款过程的系统模型，并给予了评价。三、首次把州对学生资助作为独立的研究对象。论文评述了州对学生资助历史与现状，集中论述了三个焦点问题：州对学生资助与学费政策之间的关系；市场化模式，联邦、州和高等院校对学生资助的综合影响。四、系统研究州对高等教育的财政调控方式。论文立足于政府对高校控制与高校自治的关系的冲突与协调，着重研究了州高等教育管理委员会和协调委员会这一中介组织的行为特征和主要职能方式。同时，在这一财政关系基础上，研究了美国州高等教育几种预算拨款类型及案例，着重剖析了州对高等教育实施的专项基金和公式拨款等财政调控措施。

The state high education finance in American covers state financial resources distribution to high education or high education institutions and the government regulating methods to high education institutions. In practice of high education finance, Chinese education administrators and scholars confronts the same challenges as the other countries do, America included also. For the lack of the systematic study about American high education finance in china, this dissertation extends to the fields such as state financial support to high education (mainly public high education), institution establishment and policy regulation. It give a more systematical and detailed explain in theory and practice of American high education finance through a large number of documents and multiple ways, thus providing experiences and lessons for Chinese high education finance, especially for provinces. It mainly covers the following topics:First, a complete and systematic comment on the state higher education finance history of American was put forward. Also various features and the events from 1960's to 1990's during 20~(th) century were analyzed. Focuses in this dissertation are :structure changes of the finance, theinfluence factors of the higher education finance and the theories underlying all the above. Thetrends of higher education finance of California, as an example, was penetrated over thirty years.Second, to discern the relationship between the influence factors and high education appropriation, mathematical models were employed in order to get a new way to consider the education appropriation scales and ways challenging our researchers. The two groups of the influence factors are, external and internal factors. This dissertation emphasizes on therelationship between external and internal factors and state high education appropriation. For three selected examples, both quantitative and qualitative methods are employed to make clear the relationship between influence factors and higher education state appropriation. Third, for the first time, the state student aid, as a independent topic, is clearly described in the dissertation Three focuses are discussed including the relationship between state student aid and tuition policy, market mode, comprehensive influence of federal government, stategovernment and higher education institution to student aid. Four, a systematic study of state financial regulation of higher education was made. Based on the conflict and coordination of governmental control and institutional autonomy, the features and important functions of state high education governing or coordinating committee arecategorized. Also, several types of budgets, especially, special budget and formula appropriationwere deeply anaylized.