Efficiency Evaluation Of Fiscal Expenditure For Higher Education

Since the enrollment expansion in 2008, the scale of fiscal expenditure of higher education in Shandong province is at a stage of rapid development. There are many universities in Shandong Province, including “985”, “211” colleges, 43 undergraduate colleges. In addition to some universities shall be borne by the national education funds,most university funds are supported by finance of Shandong Province. Some universities in Shandong province are in heavy debt burden after the enrollment expansion. Shandong province higher education finance is under heavy investment pressure. At the same time there is also the problem of low efficiency of financial expenditure of higher education.The low efficiency of financial expenditure of higher education has seriously hindered the development of higher education in Shandong province. Therefore, to improve the Shandong province higher education expenditure efficiency is imperative. To evaluate the efficiency of Shandong province higher education expenditure, We can find out the problems in the use of financial capital of higher education in Shandong province. We can also put forward suggestions on improving the efficiency of financial expenditure of higher education in Shandong province. This paper evaluate the efficiency of fiscal expenditure of higher education in Shandong province, has certain theoretical and practical meaning.This paper is divided into 5 parts. The first part is the introduction, briefly introduced the Shandong province higher education fiscal expenditure efficiency appraisal research background and research meaning, review of literature on the efficiency of fiscal expenditure for higher education at home and abroad, research ideas and research methods of this paper, the innovations and deficiencies. The second part is about the theoretical basis of the financial expenditure of higher education, and the evaluation of the relevant research results at home and abroad. The third part describes the current situation and problems of the efficiency of the financial expenditure of higher education in Shandong province. The fourth part is of Shandong province financial expenditure of higher education input and output efficiency empirical analysis. Select the 2012-2013 year in Shandong University as the sample data, select DEA makes empirical analysis on the input and output efficiency of these universities, to draw the evaluation of the efficiency offinancial expenditure in Shandong province. The fifth part is based on the fourth part, to make policy suggestions on improving the efficiency of the financial expenditure of higher education in Shandong province.