| As China’s social economy enters a new normal,the state has put forward new requirements for the development of colleges.General Secretary Xi Jinping clearly stated in the 19 th National Congress that "building a strong education country must give priority to the development of education,and fully implement the party’s educational policy and realize the connotative development of colleges." The development of local colleges in China has realized the transition from "elite education" to "popular education".At present,it is urgent to change from meeting the needs of mass education to paying attention to the quality of high-level education.In the process of transformation,China’s financial investment plays an important role in improving the performance of local colleges.However,in recent years,China’s financial investment in local colleges is not sufficient.Many local colleges are in short supply.In this case,how to make funds Management,making it fully and reasonably utilized is especially important for the improvement of local colleges performance.Therefore,studying the relationship between the expenditure structure and performance of local colleges has certain theoretical and practical value,for accelerating the transformation of China’s colleges from the extensional development mode to the connotative development mode of improving the performance of colleges.Based on the above analysis of China’s educational background and the existing problems of local colleges,this paper takes the universities in Hebei Province as the research object,and uses the combination of theory and empirical research to study the relationship between the structure and performance of local colleges.Firstly,it sorts out the structure of college capital expenditure,the performance of colleges,the relationship between the expenditure structure and performance of colleges,and the literature on dual investment strategy,so as to provide reference for the selection of variables and the hypothesis.Secondly,using factor analysis method evaluates the performance,and use the regression model to test the relationship between the expenditure structure and performance of local colleges.Finally,the dual-investment strategy was used to optimize the expenditure structure of local colleges.The results show that the proportion of personnel expenditure,the proportion of public expenditure,and the proportion of teaching expenditure have a positive impact on the performance of colleges.The proportion ofcapital construction expenditure and the proportion of scientific research expenditure have no significant impact on the performance of colleges.The proportion of administrative expenditures has a significant negative impact on the performance of colleges.Using the dual investment strategy to balance and combine the proportion of personnel expenditures with the proportion of administrative expenditures has a significant positive impact on university performance.This paper explores the relationship between the expenditure’s structure and performance of college,and uses empirical research methods to optimize the expenditure structure of colleges.The relevant research results enrich the research content of college expenditure,and provide reference for local colleges. |
