A Study On The Allocation Of Financial Resources In Ordinary Universities

The central economic work conference held at the end of 2015 put forward to push forward the structural reform of supply-side to deal with the new normal of economic and social development.Fiscal and taxation system reform is important aspect of public finance supply side reform.The financial management of colleges and universities,teachers' daily teaching and research work,and many problems related to income and expenditure encountered in the impleme ntation of funds are,on the surface,financial management problems,which are actually unreasonable from the top level design of resource allocation mode and fund management mode.This paper takes the system theory as the main guiding ideology,combines public finance theory,resource allocation and education economics theory to study how public finance can allocate resources to normal universities.The thesis follows the research ideas of questions,theoretical analysis,empirical analysis,theoretical derivation,parameter measurement and empirical analysis.Under the framework of systematic and holistic thinking,analyze the struct ural features,evolutionary dynamics of higher education system,the structure and organization of the sub-system of service providing for higher education,The order parameter determining the evolution of the system.Analysis of the influence and consideration of the allocation of financial resources in higher education and the role orientation of government allocation resources in the development of the system through the solution process of the order parameter.The higher education system is composed of the government management subsystem,the social demand subsystem and the service provision subsystem.The development and evolution of higher education system has the characteristics of nonlinearity,uncertainty and adaptability.There is a self-organization and his organization in the higher education system.Self organizing force is the core driving force for the development of higher education system.The developm ent of higher education system is a spiral process under the combined action of self-organization and other organizations.The ideal state of the smooth development of the higher education system is the input of material,energy and information timely and reasonable to meet the development needs of the system inside the body,which makes the system in the main living self organization tobe fully released,and not bound by his organization,virtually in a positive state along his organizational goals and development path.Self organization and other organizations to form a synergistic effect.This is also the basic principle that the allocation of public financial resources should be followed.The service provision system of higher education includes the personnel training subsystem,the scientific research subsystem,the administrative subsystem and the social service subsystem.The social demand for high-level talents and the status of the school are the order parameters of the self-organization evo lution of the personnel training subsystem.The demand for knowledge innovation and the foundation of the scientific research of colleges and universities are the order parameters of the self-organization evolution of the scientific research subsystem.The service demand and service ability of social development to colleges and universities is an order parameter of self-organization evolution of social service subsystem.As an important part of policy parameters,the allocation of higher education financial resources cannot decide the development direction of higher education system.The mode and parameters of the allocation of financial resources can speed up or delay the development of the system,but it can not play a dominant role.The process of allocation of financial resources should try to avoid the existence of fast relaxation variables and impact on the system in the short term.Rather,we should grasp the rule of capital demand in the process of higher education development,and guide the development of the system through the self organization of higher education system.There are 5 primary factors and 8 two level factors in the allocation fram ework of financial resources in higher education.The first level factors include the status of the school,the teaching resources,the teaching activities,the orientation of school running and the policy orientation.The allocation of financial resources in scientific research takes into account 5 first level factors and 7 t wo level factors.The first level factors include scientific research foundation,scientific research resources,scientific research activities,school orientation and policy environment.Through the summary and analysis of mature funds in developed countries,it is verified that the framework of considerations for the allocation of financial resources in higher education is reasonable and practical.The parameters of higher education financing include internal parameters and external parameters.The internal parameters include the natural number of students of various types and levels,the cost of cultivation of subjects,the proportion of students,and the use plan and demand of funds.External parameters include different disciplines,conversion coefficient between different levels,different types of students,level of scale economy and scope economy,as well as the evaluation results of school education quality and so on.Build multi-output two cost function model,use secondary schools' data of the university to calculate the conversion coefficient of undergraduate.Analyzes the scale economy and the scope of the economy of different disciplines and universities.The results shows(1)without considering the research expenditures and depreciation,comprehensive equivalent coefficient is less than the one in official documents.There is little gap between master's and doctoral equivalent coefficient,shows that the difference in training cost of master and doctor is mainly reflected in the link of scientific research.(2)When considering the expenditure of research and depreciation separately,the equivalent coefficient is similar to the equivalent coefficient stipulated in official documents.However,there are great differences in the different inter disciplinary.Since the conversion coefficient is an important parameter in the allocation of financial resources in higher education,in order to reflect the differences between disciplines,we should adopt different reduction factors for diffe rent disciplines in the process of resource allocation.Study on the scale and scope of economic funds shows that after the Enlarging the enrollment scale in period of "Tenth Five Year Plan" and "Eleventh Five Year Plan",The general economy of Undergraduates in Beijing is generally at a relatively low level,and there is a big gap between universities.The development of disciplines is not balanced.The requirements for connotative deve lopment in new era need to be further implemented.The article measure the training cost of undergraduate in Beijing general cuniversities.The types of universities are divided into four categorical,Science and technology teaching universities,science and technology teaching and research universities,humanities teaching universities and teaching and research types.The subject types are divided into three types of management,science and humanities.The results of the analysis show that:(1)The difference between university student training cost is far greater than the differences between disciplines.(2)The proportion of wage and welfare expenditure in research universities is lower than that of teaching universities,and the proportion of depreciation is higher than that of teaching universities.In the case of the same appropriation standard,the level of personnel expenditure in research universities is lower than that of the teaching university.(3)The proportion of personnel and public funds in the basic appropriation of public finance is not reasonable.At last According to the fiscal and financial input level,the empirical range is determined as the normal university in Beijing.Sorted out the present situation and problems.Reform policy Suggestions including speeding up the transformation government function,further reduce the decentralization,optimize capital structure,to set up the financial resource allocation mode of the trinity,promotes to form positive coordination cycle of social demand,government man agement,resource allocation and development of universities.