Resource allocation and funding in higher education is crucial to the success of reform and transformation of our higher education system. With a view to identifying trends and best practices in the area, utilizing a method of systematic literature review, we have critically reviewed relevant theories and practices from developed counties that are covered in the scholarly literature published in English in the past 10 years. Our review has revealed: (1) Several universal trends have exerted a decisive impact on resource allocation in higher education, for example, funding reduction and tuition fee increases, performancebased funding, privatization, corporatization, and internationalization; (2) Several theories underpin key research in the area, for example, new institutional economics, resource dependence theory, and political economy; (3) Several controversial issues have made their way into public debate, for example, higher education as a public good or private good, academic capitalism, educational equity, and the role of econometrics.

中文翻译：

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发达国家高等教育机构资助的系统文献综述

高等教育的资源配置和资金投入是高等教育体制改革和转型成功与否的关键。为了识别该领域的趋势和最佳实践，我们利用系统文献综述的方法，批判性地回顾了过去 10 年以英文出版的学术文献中涵盖的发达国家的相关理论和实践。我们的研究发现： (1) 若干普遍趋势对高等教育资源配置产生了决定性影响，例如，资金减免和学费上涨、绩效资助、私有化、公司化和国际化；(2) 新制度经济学、资源依赖理论、政治经济学等若干理论支撑该领域的重点研究；