一、引言科学教育是经济社会发展的主要动力,世界各国通过改变预算支出、调整资产结构、给予财政补贴或实行税收优惠等财政投入方式调节社会资源配置,从而促进科学教育的发展。科学教育的发展主要体现在高校培养学生数量、质量和高校科研产出上。因此,许多学者根据投入产出理论,将教育视为生产与经济活动,通过建立教育投入产出表,分析 I. INTRODUCTION Science education is the main driving force of economic and social development. All countries in the world adjust the allocation of social resources by changing the budgetary expenditures, adjusting the asset structure, providing financial subsidies or introducing tax incentives, and so on to promote the development of science education. The development of science education is mainly reflected in colleges and universities to develop the number of students, quality and output of scientific research in colleges and universities. Therefore, according to the theory of input-output, many scholars regard education as production and economic activity. By establishing the input-output table of education,