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Research On The Relationship Between Treasury Fund Of Universities Directly Under Chinese Ministry Of Education And Allocation Efficiency Of Educational Resources

Posted on:2017-10-12Degree:DoctorType:Dissertation
Country:ChinaCandidate:J W LiuFull Text:PDF
GTID:1317330512952614Subject:Accounting
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Scientific and technological innovation gradually become the core of our national development on the occasion of the global role of higher education for the economic development aspects of growing.With the implementation of this strategy,Financial investment for higher education is growing rapidly.By the end of 2014,the total students in all types of higher education reached 3559 million,higher education gross enrollment rate is 37.5%."2014 National Education funding for the implementation of the statistical bulletin" shows that: National College of Public Financial education expenditure is 1.610272 trillion yuan with an increase of 3.28% than last year1.559172 trillion yuan,accounting for 2.53% of the national total GDP.In order to improve the level of higher education and accelerate the process of building a world-class university,our country launched the "985 Project","211 Project" from the 90 s of the last century,and invest a lot of money and manpower to the key universities.On November 6 2015,the State Council issued a "promote the overall development of world-class universities and first-class disciplines overall program," and proposed to establish a number of world-class universities and a number of world class academic goals and vision to the middle of this century basically completed in Higher Education.The program made clear our government will continue to increase investment,to support the rapid development of higher education.Colleges and universities directly under the Ministry of Education plays a decisive role in our country's higher education system,it carries major groups and first-class university discipline construction task.Viewed from the input,output angle,although financial investment funds affiliated university in recent years has doubled the increase,but the size of the student,but slow growth in the number of papers and monographs output did not change significantly.In this paper,treasury funds to subordinate colleges and universities as a starting point,carefully studied the following three questions,the purpose is to improve the efficiency of affiliated university financial resources and to improve educational efficiency of resource allocation.Namely:subordinate treasury funds is how to configure College? How Higher Education Resource Allocation Efficiency subordinate status quo? Treasury fund for subordinate mechanism Higher Education Resources Allocation Efficiency is what?Based on the study to determine the theoretical framework and research objectives,based on the definition of the concept of the meaning and properties.This paper describes the theory of public finance financial aspects of higher education,education cost-sharing of economic theory and systems theory.It discusses the theory and resource allocation efficiency Higher education content related meaning and essence of economics and so on.Literature review,combining domestic and foreign literature,for treasury fund universities and educational efficiency of resource allocation subordinate two aspects necessary to sort out and reviewed.Firstly,we study the influence of College Treasury funds directly under the Ministry of Education of factors.This paper introduces the definition of affiliated university treasury funds,funding system and the existing performance appraisal system,as well as affiliated university income,expenditure system.And,combing,described with respect to the treasury fund data.Statistics showed that: Affiliated university student basic treasury fund expenditure allocations,from high to low according to the eastern,central and western;Treasury fund student projects expenditure allocations,from high to low according to the East,West,Central.In the empirical research on the following conclusions: Cause higher expenditure per student affiliated university,the more number of treasury fund budget configuration.The higher the score Fields in the affiliated university,treasury funds total budget,project expenditures budgeted more.Treasury fund project expenditure budget implementation rate higher affiliated university,the total number of treasury funds and project expenditure budget of more numbers.Secondly,under the Ministry of Education for Higher Education Resources Allocation Efficiency estimates selected data envelopment analysis(DEA)of the two types of models.Wherein: DEA-CCR model,DEA-BCC model for calculation of Higher Education Resources Allocation Efficiency subordinate values,DEA-Malmquist index calculation model for the rate of change of total factor subordinates Higher Education Resources Allocation Efficiency values.Based on the in-depth analysis of the data,the establishment of affiliated university data envelopment analysis(DEA)Index.In this paper Deap2.1 software for 2008-2014 sample data span a total of seven years is calculated on the specific conclusions are summarized as follows: Overall results,all kinds of changes in volatility is not affiliated university efficiency.Low efficiency rate of change and technological progress of Higher Education Resources Allocation Efficiency in value,leading to an overall decline in the rate of change of total factor.From the individual situation,the various colleges and universities significantly different.3 class efficiency,Zhejiang University,Shanghai Jiaotong University and other colleges and universities worth 8 points maximum.The rate of change in total factor: Former Peking University,Tsinghua University and other colleges and universities score five ranking,indicating that significantly improve the efficiency values.Third,this study directly under the Ministry of Education for the College of Education treasury fund efficiency of resource allocation mechanism.In the first part of the empirical research,based on the characteristics of educational resources allocation efficiency I selected DEA-Tobit research methods.This paper summarizes the impact factor allocative efficiency affiliated university educational resources chapter study and propose a fundamental assumptions and hypotheses for five interactive treasury fund.The empirical results show that: In average,basic treasury fund expenditure and total expenditure for the CRS is significantly affected by the negative direction.Configuring treasury fund project expenditure budget for VRS affiliated university has a significant positive correlation affect the relationship.In considering the role of interactions of several conditions: Treasury funds Total expenditures,expenditures for configuration items affect the overall efficiency of the universities directly under the Ministry of Education significantly positive.By regression analysis of the results of the interaction terms: Treasury and capital expenditure per student career interaction term treasury funds and the size of the student interaction term is significantly positive.In the second part of the empirical paper uses DEA-OLS method model.For the rate of change of total factor influencing factors of educational resources allocation efficiency of an empirical test,specific conclusions are as follows: The difference between the results of the regression is not significant annual treasury funds.Annual student difference and building area annual rate of change in the difference between the total factor is the cause of significant negative correlation expenses.Discipline Rank score for the rate of change in total factor universities directly under the Ministry of Education is a significant positive correlation.Finally,based on the above findings the main conclusions are as follows:Treasury funds increase investment,and adjust the structure of treasury fund allocations.Perfection treasury fund strengthen the Ministry of Education Budget System.Broad application of technology provides a good material basis for the development of colleges and universities directly under the Ministry of Education.I made the following recommendations in respect of individual universities affiliated to the Ministry of Education: Strengthen discipline construction,improve project expenditure budget implementation rate.It is better to improve the efficiency of buildings,to determine a reasonable size of the school.Follow the direction of reform,to improve their financial management.The innovations of this paper are as follows: this paper is theoretical innovative to the efficiency of resource allocation for higher education,and examine the effectiveness of existing arrangements system.For higher education resources allocation efficiency improvement has a practical significance.In this paper,the variable selection and classification,and many other improved adjustment,achieve better results.
Keywords/Search Tags:University Directly Under MOE, Treasury Funds, Educational Resources Allocation Efficiency, DEA-Malmquist Model
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