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Study On The Utilization Efficiency Of Financial Resources Of General Colleges In Hebei Province

Posted on:2011-12-09Degree:MasterType:Thesis
Country:ChinaCandidate:Y GaoFull Text:PDF
GTID:2167360305969513Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since 1999 ,higher education of China has begun to develop in the leaping-over way. Colleges and universities have gone into a developing stage at a supernormal speed, whose numbers and scales are on the rest.General colleges of Hebei province have also taken this opportunity and developed rapidly.In 2008, the number of colleges increased from 48 of 1999 to 87, and the registered students added up to 1,000,000,campared with 180,700 in 1999, the gross attendance rate has reached 22 percent, which indicated that higher education of Hebei has been into a period of popular education.Rapid development of higher education requires lots of financial support ,but the yearly increased educational allocations have fallen far behind in the satisfaction of the capital need.In the meantime, the phenomenon of resource-wasting in the colleges have been commonplace, and the utilization ratio of capita is not high.As the Guidelines for China's Educational Reform and Development pointed out, the development of higher education need to adhere to the meaning road and strive to improve the efficiency in school management.Under the current condition,the higher education should find the settlement to reach their full potential and increase the utilization efficiency of resources without any waste, which leads the colleges following a scientific approach of development to achieve self-sustained as well as sound development.The financial resources of colleges,which are in monetary form of the various types of resource inputs ,received for the school running, are the most basic assurance.Facing the present situation,by means of combining positive and normative methods, some research was done for the utilization efficiency of financial resources of general colleges in Hebei Province in this thesis.At first,the concepts of efficiency, educational resources ,financial resources are defined , with the principal-agent theory ,equity theory and public goods theory elaborated, which laid the foundation to the study on utilization efficiency of financial resources.In order to estimate objectively the utilization efficiency of financial resources of general colleges in Hebei province ,this paper reveal the educational expenses firstly.under the positive methods, this dissertation use the average educational expenses per capita and the structure of capital expenses,reveal the utilization efficiency of financial resources of general colleges in Hebei from 2003 to 2006, and compard the indicators of Hebei to the corresponding indicators of north , northwest regions and the national average.Then takeing ten key universities as case, this paper studies on its revenue sources,the average educational expenses per capita and the structure of communal expenses,and find that the level of efficiency of using resources in Hebei's colleges and universities is low,no dramatic changes are found in the structure of capital expenses.This dissertation makes a systematic analysis on the impact through system,mechanism and consciousness on efficiency of using financial resources at higher learing institutions, based on which relevant suggestions are made.Then provide some reference for settle the problem in Hebei of educational resources insufficiency, financial resources inefficiency and so on.
Keywords/Search Tags:Hebei Province, General Colleges, Financial Resources, Utilization Efficiency
PDF Full Text Request
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