Research On The Per Capita Teaching Expenditure Of Local Higher Normal College

Local normal colleges and universities not only undertake the responsibility of training local teachers of basic education,but also undertake the mission of improving the quality of teachers and cultivating high-quality teachers.Teaching fund is the most basic material guarantee for the high quality development of higher education.In 2001,the Ministry of Education issued Several Opinions on Strengthening Undergraduate Teaching and Improving Teaching Quality in Colleges and Universities,which clearly proposed that colleges and universities should further increase the funding input in teaching and set up special funds for undergraduate teaching according to their actual conditions.Today,teaching funds are an important part of undergraduate teaching evaluation and undergraduate teaching quality report.Through analysis,115 local normal colleges and universities are divided into three categories: local double first-class normal universities,local ordinary normal universities and local normal colleges.Based on the data in the "Undergraduate Teaching Quality Report" and "Final account report" of 115 schools,the average student teaching expenditure of local normal colleges and universities is studied in the following aspects:(1)Scale of teaching expenditure per student.Compared with the normal colleges affiliated to the Ministry,the general public budget financial appropriation of local normal colleges accounts for a higher proportion of the total expenditure,indicating that their teaching funds mainly come from the government appropriation.In the three kinds of local normal colleges and universities,the per student teaching expenditure appears the obvious class by class decreasing phenomenon.In the proportion of teaching expenditure in total school expenditure,the first type of schools have a high proportion of total expenditure and teaching expenditure;in the second type of schools,more than 66% have a high total expenditure but a low proportion of teaching expenditure;in the third type of schools,more than 60% have a low total expenditure but a low proportion of teaching expenditure.(2)The expenditure structure of teaching funds per student.The expenditure of teaching funds mainly includes four parts: daily operation expenditure,special undergraduate teaching fund,undergraduate experiment fund and undergraduate practice fund.The average expenditure on daily operation of teaching accounts for61% of schools in the first and second categories,and 91% of schools in the third category.In addition,only 4 schools fail to meet the standard of daily operation expenditure on teaching of no less than 1200 yuan per student in undergraduate teaching audit and evaluation.In terms of special undergraduate teaching funds,the first type of schools is significantly higher than the second type and the third type of schools,and there is no significant gap between the second type and the third type of schools.In terms of per student experimental expenditure and per student internship expenditure,the second and third type schools are significantly lower than the first type schools,and the coefficient of variation is high,with a large internal gap.(3)Influencing factors of per student teaching expenditure.Taking the level type of colleges and universities,the level type of colleges and universities,the per capita GDP of the region,the scale of running schools and the allocation intention of colleges and universities as independent variables,and the expenditure of teaching funds as dependent variables,a multiple linear regression model of teaching funds expenditure is established.It is found that the scale of running schools,the level type of colleges and universities and the level of government efforts are the three variables with the greatest influence.Taking the level type of colleges and universities,the level of government effort,regional GDP per capita and the distribution intention of colleges and universities as independent variables,and the teaching expenditure per student as dependent variable,a multiple linear regression model of teaching expenditure per student is established.It is found that the level type of colleges and universities,the level of government effort and other external factors have a high degree of influence,while the internal factors represented by the distribution intention of colleges and universities have a low degree of influence.Based on the results of the two regression models,it can be concluded that the level type of colleges and universities and the effort level of the government’s general public budget financial allocation are the two most important influencing factors,and the influence degree of the external factors is greater than that of the internal factors.According to the research of this paper,the following countermeasures and suggestions are put forward:(1)improve the level of general public budget allocation of local governments to local colleges and universities;(2)Optimize the expenditure structure of teaching funds per student;(3)According to the teaching cost accounting,clear the teaching fund investment standards;(4)Disclose the specific content of teaching fund input in the financial reports of colleges and universities.