The Study On Fiscal Appropriation System Of UK Higher Education

Nowadays, comparing with the direct administrative method, more and more countries regard the fiscal appropriation system and its stimulating system of higher education as a more effective way to guide the development of higher education. As an advanced and rational appropriation system, the fiscal appropriation system of higher education in UK has received more and more attention and imitation from many international organizations and counties. This is because of not only the influence of high development of higher education in UK and international political factors, but also its special characteristics and advantages which are matched with the higher education popularization and the inner nature of higher education. As higher education plays more and more important role and costs more and more money in modern society, a series of problems such as on how to make limited expenses more effective and how to apply the fiscal appropriation system as an effective way for our country to put the macro-control on the development of higher education, are concerned about by higher education circles in all countries.Through historical and literature analysis, comparative research methods, the thesis provides comprehensive introductions and analyses for the history,current situations and characteristics of the fiscal appropriation system of higher education in UK, and also combines with the current situations and existing problems of the fiscal appropriation system of higher education in China, in order to offer enlightenments and models for the current reform of the fiscal system of Chinese higher education, therefore, to improve Chinese higher education running quality and appropriate funds income effectively. Except introduction and conclusion, the thesis is mainly concerned with four parts:The first has combed the development of fiscal appropriation practice of UK higher education. Take the intermediary organization as the clue, the course of development of the UK's higher education fiscal appropriation system is divided into four periods: establishment period, regulatory period, parallel period and conformity period. In each period, take the structure of fiscal appropriation system as the point, the paper discusses the path and evolution reason of fiscal appropriation system of UK higher education.The second part shows the current situations of the fiscal appropriation system of higher education in UK from the following factors: basic structures, department organizations, appropriation modes and supervisory evaluations.The third part summarizes the fiscal appropriation system's characteristics in UK, such as attaching importance to macro-research and education legislation, setting "buffers" between government and universities, building up dual support system, separating general funds and special funds,bringing the direct appropriation and indirect appropriation altogether and focusing on the combination of evaluation and appropriation.The fourth part analyzes the current situations and problems of the fiscal appropriation system of higher education in China ; draws lessons from UK useful experiences and thus brings forth some meaningful enlightenment : establishing the ternary fiscal appropriation Mechanism "government—intermediary organization—university", adopting the compound appropriation mode of "formula and contract", building up dual path of researching funding, classifying the teaching funding and researching funding.