| Adopting to the methods of facts analysis and regular analysis, this article made an analysis about why Shanxi higher normal school did not use their finance efficiently, which is based on statistics and analysis on the financial resources utilization efficiency of Shanxi higher normal school in recent eight years, from 1995 to 2002, and came up with some suggestions.The article includes four sections. Section One is the introduction part. It mainly explains the purpose of the research, the academic meaning of the research, actual value, methods, theories and achievements in some relative fields. Section Two, using facts analysis, makes statistic description and analysis on the present situation of the financial resources utilization efficiency of Shanxi higher normal school, and some other aspects. Section Three makes an analysis on what makes the low financial resources utilization efficiency of Shanxi higher normal school from the aspects of inner and outer school and the efficiency sense of college supervisors. Section Four suggests some ways to improve the financial resources utilization efficiency of Shanxi higher normal school. Below are the main statements and conclusions:â… .The financial resources utilization efficiency of Shanxi higher normal school in recent eight years is not high. It can get the conclusion from the average expense for a student. During the years from 1995 to 2002, the career expense, personnel expense and the communal expense of average student are getting higher and higher year after year. But compared with other colleges and universities, the average expense for student in higher normal school is in the middle and lower level. From the payout structure, the proportion of operation and personnel is getting higher yearly, and repeated in some years. Compared with other colleges and universities in Shanxi province, the financial payout structure of higher normal school has not changed much.
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