Research On The Fairness And Efficiency Of Financial Resources Allocation In Ministry-Affiliated Universities From The Perspective Of “Double First-Class” Construction

The construction of " Double first-class construction" is a historic leap for China to operate universities and realize the transformation from a big educational country to a powerful educational country.With the successful conclusion of the first round and the orderly start of the new,the “Double first-class” construction has entered a crucial period in history.The state has continuously increased the encouragement and support for the differentiated development of different types of high-level universities and disciplines.As outstanding representatives of the “Double first-class” construction,universities directly under the Ministry of Education have obtained abundant financial security.Taking the value orientation of “Double first-class” construction policy as the starting point,in pursuit of efficiency value,it is necessary to achieve the effect of giving attention to both efficiency and fairness,rationally allocate financial resources,and promote the limited education funds to exert the maximum benefit.Universities are encouraged to change from extension growth based on scale expansion to connotation development based on quality improvement,which play a leading role in demonstration of “Double first-class” construction.It provides strong intellectual and talent support for major development strategies such as building a strong country in higher education with Chinese characteristics,a strong country in science and technology,and sustainable development.From the perspective of “Double first-class” construction,this thesis accurately measures and scientifically evaluates the fairness and efficiency of financial resource allocation in Ministry-affiliated Universities.From the dual perspectives of fairness and efficiency,it examines the influence of “Double first-class” construction on financial resource allocation,taps the potential of financial resource allocation,and constructs an optimal allocation path of financial resources in Ministry-affiliated Universities based on the coordination of fairness and efficiency.The purpose is to provide reference for strengthening the management of financial resource allocation in Ministry-affiliated Universities and the dynamic adjustment of resource allocation in national “Double firstclass” construction.The specific contents are as follows:(1)The connotation concepts of “Double first-class” construction,Ministryaffiliated Universities,financial resources of higher education,fair allocation of financial resources and efficient allocation of financial resources are defined.Choosing the perspective of “Double first-class” construction as the main line of research,it constructs a theoretical framework with the fairness and efficiency of financial resource allocation,the influence of “Double first-class” construction policy on financial resource allocation and the optimal allocation of financial resources as the core.What’s more,this thesis discusses the research content and significance of each core content,and clarifies the logical relationship between the main line of research and the core content.That is,taking the better realization of “Double first-class” construction as the goal,the subordinate“Double first-class” construction universities as the main body,and the fairness and efficiency of financial resource allocation,the test of “Double first-class” construction policy effect and the optimization of financial resource allocation as the core research contents.It is an important theoretical basis for later research.(2)Starting from the equal opportunity principle of the fair theory,the disparity of education funds is defined as the operational index of the fairness of financial resources allocation.Gini coefficient and Theil index are used to measure the static difference and dynamic change difference of financial resource allocation fairness,which reveals the characteristics and existing problems of financial resource allocation fairness in Ministryaffiliated Universities.It classifies the difference degree and changing trend of fairness,as well as the factors that enlarge the overall difference and lead the change of the overall difference,and analyzes the main problems existing in fairness.On the whole,the degree of fairness of financial resources allocation in Ministry-affiliated Universities has not yet reached the state of excessive gap,but it has a trend of gradual expansion.Nonappropriation income enlarges the uneven distribution of total income,which plays a leading role in fairness difference and difference change.Appropriation income promotes the change of difference,and reduces the uneven distribution of total income.The change of fairness difference is mainly caused by the uneven distribution of appropriation income and non-appropriation income,but not the uneven proportion.As far as classification evaluation is concerned,the internal differences among first-class universities,science and technology universities,and universities in the eastern region are the leading forces causing the differences in fairness degree,and the differences between eastern and western regions are also more prominent.The accurate measurement and scientific evaluation of the fairness of financial resources allocation in Ministry-affiliated Universities is the core content support of the later research on policy effect test and optimal allocation of resources.(3)Based on the theory of resource allocation and the analysis of production frontiers,it is clear that the input-output ratio,that is,production efficiency,is the operational index of financial resource allocation efficiency.Firstly,according to the qualitative research method of grounded theory,this thesis constructs the efficiency mechanism model of higher education financial resource allocation from the perspective of “Double first-class”construction.Secondly,a three-stage Global Super-SBM financial resource allocation efficiency model and Global Malmquist index model are explained to measure the static efficiency and dynamic productivity of financial resource allocation in Ministry-affiliated Universities.Finally,it reveals the characteristics and existing problems of financial resource allocation efficiency,evaluates the level and changing trend of comprehensive efficiency,pure technical efficiency and scale efficiency,and analyzes the main existing problems of the factors that play a leading role in the changes of comprehensive efficiency and total factor productivity.On the one hand,environmental factors significantly reduce the efficiency of financial resource allocation in Ministry-affiliated Universities,and have the greatest effect on scale efficiency.After the adjustment of SFA model,the dynamic efficiency of financial resource allocation has been improved,and the efficiency improvement is more obvious.On the other hand,there is still much room for improvement in the efficiency of financial resource allocation in Ministry-affiliated Universities,and the management system and management level are the main factors that play a major role in the efficiency of financial resource allocation and the change of total factor productivity.In terms of classification evaluation,the financial resource allocation efficiency of first-class discipline construction universities,liberal arts universities and universities in the central region are most affected by the environment.first-class universities,comprehensive universities and universities in the eastern region are more mature in terms of management ability,and the scale of first-class universities,comprehensive universities and universities in the central region is the most suitable;first-class discipline construction universities,liberal arts universities and universities in the western regions have the fastest growth rate of financial resource allocation efficiency.The accurate measurement and scientific evaluation of the efficiency of financial resources allocation in Ministry-affiliated Universities is the core content support of the later research on policy effect test and optimal allocation of resources.(4)Based on the theory of policy evaluation,this thesis constructs a single difference model and a DID model,and tests the average impact,heterogeneous impact and annual dynamic impact of “Double first-class” construction on the allocation of financial resources in Ministry-affiliated Universities from the dual perspectives of fairness and efficiency,and reveals the effectiveness,impact intensity and action direction of policies.On the whole,the construction of “Double first-class” construction has a significant impact on the fairness and efficiency of financial resource allocation in Ministry-affiliated Universities,which improves the efficiency of financial resource allocation but expands the difference in the degree of fairness of financial resource allocation.The construction of “Double first-class” construction has a significant heterogeneous impact on the allocation of financial resources.Compared with first-class disciplines,the implementation of policies has indeed expanded the difference in fairness and efficiency of financial resources allocation in first-class universities.It can be seen that coordinating the relationship between fairness and efficiency has become an important problem to be solved urgently in the optimal allocation of financial resources in Ministry-affiliated Universities from the perspective of “Double first-class” construction,which provides policy support for the analysis of financial resource allocation potential and the determination of optimal allocation path.(5)Based on the theory of Pareto Optimality,the first is to measure the coordination between fairness and efficiency of financial resources allocation in Ministry-affiliated Universities based on Markov Chain model,and to construct a comprehensive evaluation model to tap the potential of financial resources allocation.Generally speaking,the internal liquidity of the overall distribution of financial resource allocation fairness and efficiency in Ministry-affiliated Universities is low,and it is difficult to realize leapforward changes.The solidification degree of allocation fairness is higher than that of allocation efficiency,and "long-term unfairness" is more prominent than "long-term inefficiency".More than 90% of the improvement of financial resource allocation potential in universities is mainly driven by allocation fairness.The second is to construct the optimal allocation path of financial resources of Ministry-affiliated Universities based on the coordination of fairness and efficiency,and put forward targeted adjustment strategies for different categories,different school types and different regions of universities.Specifically,Ministry-affiliated Universities are classified from the perspective of fairness and efficiency coordination,and four types of financial resource allocation strategies are proposed: focus improvement,focus breakthrough,focus improvement and focus breakthrough.Through LH-HH key construction,LL-LH-HH and HL-HH balanced development path,the optimal allocation of financial resources of Ministry-affiliated Universities is realized,which provides reference for the new round of dynamic adjustment of “Double first-class” construction resources and empowers Ministry-affiliated Universities to better achieve the goal of “Double first-class”construction.The main innovations of the thesis are as follows:(1)Gini coefficient and Theil index are used to measure the fairness of financial resources allocation in Ministry-affiliated Universities,and the difference degree and change trend of financial resources allocation fairness are revealed.It is determined that non-appropriation income is the leading factor to expand the difference of fairness degree and cause the change of fairness difference.The fairness characteristics and existing problems of financial resource allocation in Ministry-affiliated Universities are summarized by classified evaluation.(2)The key elements of financial resource allocation efficiency in universities with“Double first-class” construction are identified,and the mechanism model of financial resource allocation efficiency in higher education from the perspective of “Double firstclass” construction is constructed by grounded theory.Three-stage Global Super-SBM model and Global Malmquist index model are constructed to measure the static efficiency and dynamic efficiency of financial resource allocation,and the characteristics and existing problems of financial resource allocation efficiency before and after SFA model adjustment are summarized by classification evaluation.(3)From the Dual Dimensions of Fairness and Efficiency,a single difference model is constructed to test the average impact of the “Double first-class” construction policy on the allocation of financial resources in Ministry-affiliated Universities;Based on the characteristics of first-class universities and first-class disciplines,this thesis constructs DID model to explore the heterogeneous and dynamic influence of “Double first-class”construction policy on the allocation of financial resources in Ministry-affiliated Universities,and constructs PSM-DID model to verify the robustness of the research results.(4)Markov Chain model is used to measure the coordination between fairness and efficiency of financial resource allocation in Ministry-affiliated Universities,and constructing a comprehensive evaluation model of financial resource allocation potential based on the coordination of fairness and efficiency to measure the financial resource allocation potential.The theoretical model of financial resources optimization allocation of Ministry-affiliated Universities are constructed with "key promotion","attention breakthrough","attention promotion" and "key breakthrough".Focusing on the driving factors of financial resource allocation potential,this thesis puts forward the optimal allocation path of financial resources of Ministry-affiliated Universities based on key construction and balanced development from the perspective of “Double first-class”construction for the first time.