Higher Education Research In Inter-governmental Fiscal Responsibility Based On The Perspective Of Fiscal Decentralization-Post-Enronllment Age

Enrollment policies to implement by the government since 1998, the number of universities has expanded rapidly, reaching unprecedented scale. Furthermore, high education have undergone tremendous changes in the management and financial systems, to produce more efficient system.in general, in this change process, the efficiency is improved and the rights and responsibilities of power is constantly re-configuration in this change process. Central Government give the college to local government, and give local government a range of financial authority and powers in dealing with local matters. the local government have a certain degree of autonomy. however, while decentralization in a large number of universities, different types of universities are facing financial constraints.National long-term educational reform and development program (2010-2020)said:" improving the quality is the core mission in the development of higher education." and adequate funding is the base of improve quality. with enrollment in ten years, the local college which accounts for 94% of the whole university, the fiscal funds has continued to decline, and the per-student funding has stagnated. prior to 1998,the proportion of financial allocation in the whole funding for local colleges accounts for more than 60%. in 2006,decreased to 39%.the per-student funding in 2006 compared with 1998 declined by 25% or more.at the same time, the tuition fees also reached the limits of affordability of residents. that's means, tuition fees can not have any room to rise, the funding of local college rely mainly on the increase in financial investment. Meanwhile, the central universities are also facing the problem of how to obtain adequate funding and adequate public financial support in the process of enrollment. the nature of changes in the higher education in china is a typical mandatory changes, mainly driven by the state power. but we must note that in this process, with the reform become gradual deep and the power and status of power become change, the way and nature of institution also change. Among them, the parties are changing in the game, way of contrast relations and game of the central government,local government,universities and social power play a decisive role.Therefore, this paper study (1) After the enrollment of colleges and universities, investigating the changes in funds of colleges and universities in different ministries and the problems which caused by the changes. (2) a large number of colleges and universities were sent to local government, governments at all levels bear what kinds of financial responsibility during the development of higher education? (3) Under the current context of fiscal decentralization, the state how to optimize the financial policy of higher education.The first chapter is an introduction, explain the back ground of the study problem, present the main issues in this paper, but also analyze the current situation of relevant issues and topics. In the second chapter, using empirical data to discuss in more detail of financial problems and burden in various ministries. The third chapter, the fiscal and taxation system reform in china has brought changes in the investment system of higher education, according to the date analysis in the second chapter, analyzing the problems caused by inter-governmental investment in higher education. The fourth chapter based on the above chapters, analyzing the country how to optimize the fiscal policy of higher education, and give proposals to diversification for university funding.