Research On The Legal Regulation Of The Financial Expenditure Of Chinese Higher Education

Higher education financial expenditure means the various funding allocation thatthe state finance puts into the higher education development. And it constitutes animportant part of the overall fiscal expenditure. However, since our countryimplemented the popularization of higher education strategy in1999, colleges anduniversities have been enlarging the enrollment with a wide range, and the number ofteachers and students have been expanding rapidly, which also bring a great pressurefor the financial investment of the higher education. And many problems becomemore obvious, for example, inadequate higher education expenditure, unscientificappropriation mode, obvious gap appearing between different regions and universitiesand inefficient use of funds. It is certain that there are many factors affecting them.But, as an executive power, government education right to financial allocation wasnot brought into legal system, allocated and supervised reasonably. So, the propertyrights and the powers were separated, and the responsibility virtual phenomenon wasvery serious, which were the cruxes of the problems. Therefore, carrying out the legalregulation on higher education financial expenditure and walking the road of teachingaccording to law have a very important theoretical and practical significance.However, since our country established the legal system of the higher educationfinancial expenditure, it has been revised and reformed constantly. But, there stillexist many unsatisfactory problems: Firstly, adequate legislative system, whichinclude the legislative level is low, the system design is unreasonable and loopholesappear in the law. Secondly, lax enforcement, which include the enforcement bodiesare confused and the legal responsibilities of financial education expenditure arevirtual. Thirdly, judicial relief not in place, which include the relief range is small, therelief program scope is small and the relief efficiency is low. And the problems of theabove three levels have been plagued by people from all walks of life.“Stones fromother hills may serve to polish jade”. Although United States, Britain, Japan and othercountries differ greatly from our country in political system, their perfect legal systemof higher education financial expenditure still bring us many beneficial apocalypses.Based on other countries’ advanced experience and our country’s national conditions,we should improve the legal regulations of higher education financial expenditure ofour country from the following aspects: gradually improve the performance evaluation mechanism in various work of the higher education expenditure, establisha scientifically sound legal regulation system of higher education financialexpenditure, execute the higher education expenditure procedure strictly and broadenthe legal relief channels of higher education expenditure.