Research On The Fiscal Expenditure Of Higher Education In China

Education can provide power to the person,and higher education can provides more open and diverse resources,at the same time it makes more people enjoy the welfare of higher education,the ability to develop self,dedicate society and benefit the people.Higher education has shouldered the important task of training talents for the country.The transition of China’s education development from the elite to the public has brought more pressure to the higher education expenditure of the government.Our data show that from the beginning of 2012,the national financial education funds accounted for the proportion of GDP has been four consecutive years of more than 4%,among them,the fiscal expenditure of higher education funds accounted for the proportion of total expenditure of financial education funds average maintained at a level of about 20%.The expenditure of higher education funds in China is not only lower than the normal level of developed countries,but also can not meet the increasing demand for higher education expenditure.China’s financial expenditure for higher education may propose measures for improvement.With the continuous developing of social economy,the improvement of the financial taxation system and the deepening of the educational reform,China has made great efforts in the scale,structure,management system and appropriation mode of the expenditure.Actually,we had been achieved some resluts.But there is still a relative shortage of expenditure,for ecample The structure is not optimized and the effectiveness of the use of funds is low,etc.The reasons are as follows: firstly,the government and the market boundary are not clear and there is a deviation in the understanding of higher education;secondly,the internal and local government financial authority and responsibilities are not unified;thridly,the economic volume is limited on the financial;lastly,the supervision mechanism is imperfect and the lack of performance evaluation.Aiming at the development and reform of higher education,Developed countries and similar developing countries have advanced management experience and perfect financial expenditure system design.That can provide experience for the connotation reform of higher education for our country.First,the central government and local governments have clear rights and responsibilities for the expenditure;Second we should adopt the preferential distribution policy to allocate funds,so as to improve the efficiency of the use of higher education funds and realize the full use of limited resources;Third we shoud support private colleges on preferential policies,in order to promote the enthusiasm of civilian,make private and public institutions of higher learning developping together,andprovide support for national intellectual support and scientific research results;Finally,we should support higher education legislation system.Only the system is perfect,and there are legal basis for reference,better achieve the goal of higher education development,can we achieve the goal of higher education development.In order to promote the development and construction of China’s "double top universities",and improve the expenditure system of higher education,We should make clear the boundary between the government and the market,the division of powers and responsibilities between the central and local governments,and pay more attention to the fairness and efficiency of the expenditure".Specific practices include: first we should redistribute the rights and liablities of the central and local powers in the expenditure;second we strength the inclination and optimization structure of financial expenditure on higher education;thrid we should innovate appropriation model;fourth we should actively guide private capital to increase investment in higher education industry;last improve and perfect financial internal control mechanism in Colleges and Universities and construct social supervision and restraint mechanism.