| With the popularization of higher education in China,local colleges and universities are not only increasing in number,but also expanding in scale.The development of higher education must be supported by educational funds.Although the local government continues to improve the financial allocation mechanism and improve the financial investment of local public undergraduate colleges and universities,with the expansion of the scale of local undergraduate colleges and universities and the increase of teaching costs,the shortage of educational funds is becoming more and more serious.On the other hand,local public undergraduate colleges and universities have the phenomena of low efficiency in the use of education funds and unreasonable expenditure structure of education funds.Therefore,studying the educational expenditure of Sichuan L University,analyzing its influencing factors and putting forward corresponding countermeasures have important reference significance for the educational expenditure of local public undergraduate colleges and universities in Sichuan Province,alleviating the shortage of educational expenditure of local public undergraduate colleges and universities and promoting the sustainable development of local higher education.Based on the relevant data of education funds of Sichuan l College from 2010 to2018,combined with the relevant data of local public undergraduate colleges and universities in Sichuan Province,this paper comprehensively analyzes the current situation of education funds expenditure of Sichuan l College by using the methods of literature research,case analysis and comparative analysis,and finds that l College has insufficient provincial education funds investment in education funds expenditure The use efficiency of education funds is not high,and the expenditure structure is unreasonable.Starting from the influencing factors,this paper puts forward the following countermeasures and suggestions: first,improve the construction of college education fund system.Appropriately improve the per student funding standard and financial funding incentive mechanism in undergraduate colleges and universities,so as to effectively improve the total funding of the University.Establish a reasonable budget adjustment mechanism to improve the flexibility of schools in the use of education funds.Speed up the establishment and improvement of the performance goal oriented evaluation mechanism of higher education expenditure,and improve the efficiency of the use of education expenditure.Second,optimize the methods and processes of government procurement,strengthen the supervision of government procurement,reduce corruption and improve the efficiency of the use of education funds.Third,speed up the improvement and promotion of energy-saving campus rules and regulations,reasonably allocate and effectively use resources,and effectively save the cost of running colleges and universities.Fourth,actively explore diversified financing channels,expand income and alleviate the shortage of education funds.Actively strive for financial capital investment,especially the central government’s special fund for supporting the development of local colleges and universities;Strengthen the management of school assets,especially the operation and disposal of idle assets,and increase the income from the use of assets;At the same time,we will introduce social funds into running schools and actively develop adult education and online education to increase tuition income.Fifth,timely update and improve the financial management system of colleges and universities,improve the awareness of financial management,and improve the professional ability of financial personnel,so as to improve the level of financial management of colleges and universities and promote the efficiency and efficiency of the use of educational funds. |
