| Reform of fiscal decentralization in China has experienced more than 20 years since 1994,In the process of system reform,the central government has been expanding the local government fiscal revenues and expenditures of,improve local government management greatly and mobilize the enthusiasm of local government,which promote the overall economic development of our country.But in the process of reform of tax allocation the proportion of the central fiscal revenue increased,andexpandingcomingfrom local governments,the local government financial ability to pay and the expanding of them don’t match.A seriesof negative effects such as local government behavior is changing,has led to social imbalance in the structure of public goodssupply,part of the public goods supply quality is uneven,especially the shortage of people’s livelihood publicproducts supplyis moreserious.higher education as one of people’s livelihood public products,its development is faced with serious imbalance.Higher education is to improve people skills and quality standard of important way,to promote economic and social development as well as the key factor for reconstructing social hierarchy.Therefore,the inequality of higher education resource distribution in the differentiation of social classes is an important reason which widens social income gap and the promoterof increasing social inequality.Research of this article is under the premise of the Chinese economy steady and rapid development,based on the provincial higher education spending data from China’s higher education to study the influence of Chinese fiscal decentralization system equal people’s livelihood public products represented by higher education public services.The propose is to except that further reform and improving the current fiscal decentralization system can solve the current problem of supply of higher education finance.This text set about from the our country present fiscal decentralization system and the analysis,The analysis found that the government is similar to the people of the higher education students’ public product,the service is the source of supply caused by imperfect fiscal decentralization reform.The second chapter summarized education theory and analysis of different levels of education——elementary education and higher education,Though all belong to the category of public goods,but specific segment properties are quite different,and that leads to that the supply is different yet,this chapter also analyzes the fiscal’s role of the higher education supply.The third chapter use descriptive statistics and comparative analysis methods to discuss the reality of our country at present the development of higher education,through descriptive statistical analysis we find that a serious shortage of fiscal expenditure of our higher education,regional development of higher education inequality,the central gap between colleges and local fiscal spending big problems which need to solve.Chapter iv is based on the formation and development process of China’s fiscal decentralization system theoretically,we can find a series of problems in the process of development of higher education in China and the fiscal decentralization is the cause of the current situation of the development of higher education institutional barriers.the fifth chapter is based on provincial higher education spending data can be obtained to build up panel data model,analyzing the degree of fiscal decentralization effect on higher education quantity of fiscal expenditure,it is concluded that the degree of fiscal decentralization is negatively related to the higher education finance expenditure conclusion;Further analysis of the degree of fiscal decentralization on the configuration of the regional imbalance of higher education finance resources and the reasons.We can know thatfiscal decentralization of higher education area is associated with the degree of inequality and that the higher the level of economic development is more advantageous to realize the fairness of higher education.Chapter 6 summarizes the research conclusion of this article and puts forward some Suggestions to promote the rapid development of higher education reform. |
