| At present,China’s higher education has entered a new stage of intensive development and in-depth promotion.Strategic plans such as "double first-class" construction plan and"double ten thousand plan" have been issued in succession.In order to achieve the above goals smoothly,strong financial support is essential.Hunan is a large province of higher education in China,and also a central province with better economic conditions.In 2016,Hunan issued the 13th five year plan for building a strong province of education in Hunan Province.If we want to move towards a strong province of higher education in the new development stage,the task is complex and arduous,and the basic conditions guarantee based on financial investment is particularly critical.This article is guided by the theory of fiscal decentralization,public goods and human capital.Based on the data of Hunan Province from 2007 to 2018,it longitudinally analyzes the level of financial input and structure;and then selects the national average data for horizontal analysis.From the perspective of the investment level,the total amount of financial expenditure for higher education and its proportion to GDP,the budgetary budget for higher education and its proportion to fiscal expenditure,and the budgetary investment for higher education students were analyzed.Compared with the national average,the proportion of GDP in the budget is less than the national average,and there is a large gap between the average budgetary internal financial input and the national average.From the perspective of the investment structure,the analysis of the educational expenses,infrastructure costs and scientific research funds in the financial budget arrangement found that research funds and infrastructure investment fluctuated greatly and were obviously insufficient.Finally,by analyzing the total input and student average of the centrally-sponsored colleges and local ordinary colleges and universities,it was found that the education budget arranged by the public budget of the centrally-sponsored colleges and universities in Hunan differed greatly from the local ordinary colleges in terms of the total amount and the students’ education.This gap is gradually narrowing;there is still room for improvement compared to the national average.It is found that the main factors causing the above problems are:the level of regional economic development,the scale of higher education,regional innovation ability,fiscal decentralization policy and the degree of government efforts.In order to verify the impact of these factors on the financial input of higher education,this paper uses the unit root test,co integration test and OLS regression analysis to find that the level of regional economic development,the scale of higher education,regional innovation ability and the level of government efforts have a positive impact on the financial input,and the fiscal decentralization policy has a negative impact.In order to optimize the financial input of local higher education in Hunan Province,we should promote the cooperation between higher education institutions and regional economy,accelerate the economic development.On this basis,we should improve the financial input sharing mechanism of higher education,improve the positive evaluation mechanism,and improve the willingness of decision makers. |
