The Evaluation Criteria And Application Of Finance Quality Of Higher Education In China

With the coming of popularization stage of higher education in China,its development emphases more on quality construction rather than quantity expansion.Since the finance of higher education is the important material basis in the development of education,the connotation and the evaluation of its quality are the overall understanding of financial situation of higher education and important to promote the operation of higher education finance.However,there is a lack of definition of the quality of higher education finance in our country,so there is no way to evaluate.This study tries to analyze the extension and extension of the definition of quality in the field of higher education finance and to explore and apply the evaluation index.This study defines the connotation of finance quality of higher education including two aspects: one is if the higher education fiscal function can be achieved(up to a certain standard)and the degree of realization,the other is whether the finance of higher education meets the needs of the audience,and the direct and indirect satisfaction.Based on this content,this study designed a standard evaluation criteria,including education and economic coordination,distribution realization and allocation of resources.The resource allocation standard includes adequate funding,efficiency and fair distribution.Then,use 2004-2014 eleven years’ financial data which is related to higher education,the proportion of GDP funding for student funding as adequacy score,the result of DEA analysis as efficiency score;the result of Gini coefficient analysis as distribution score;the result of principal components analysis,fuzzy membership function analysis and regression analysis as education and economic coordination score;elasticity coefficient as distribution adjustment score;finally in the balance weights,the higher education financial quality score of 2004-2014 are calculated.The study finds that the highest quality year of higher education finance in China is 2014,mainly affected by the good fiscal neutrality performance,but the funds are insufficient.In addition,it is found that the degree of coordination between education and economy is easy to be influenced by the world economic environment and the financial efficiency of higher education has its own stability to some degree.According to the findings of this study,we also put forward relevant countermeasures and suggestions,including promote higher education funding adequacy by opening up new sources;maintain and enhance the stable level of efficiency of higher education;improve the allocation of resources and the degree of fairness in the allocation of complementary mechanisms;strengthen the buffering mechanism between systems of education and economy.We hope the results of this study can provide a reference for improving the finance quality of China’s higher education,so as to make the development of higher education in China.