A Research On The Financial Allocation System Of China's Higher Education

The governmental funds for higher education are the regular outlay which the universities' daily teaching and the supervisory work need. The university's income which purely invested by the government in the past has become the multi-dimensional fund raising pattern recent years. Nevertheless, the government allocation is still the most important funds origin, which occupies about a half of the proportion. The reasonable and effective higher education allocation system is the basic guarantee for higher education enterprise moving effectively and developing healthily. In view of our country's higher education funds, the gap between supply and demand is huge, and the shortage and waste coexist. Only further improving the allocation system and enhancing the allocation operational effectiveness can solve the funds insufficient problem of the public university effectively. The author analyzed the existing problem of the allocation system and commented constructive advice to solve it in-depth synthesizing the literature method, comparison analytic method, case research and so on.The allocation pattern for operating expenses for higher education of our country can be divided into two stages sketchily, the cardinal number add the development pattern from 1949 to 1985, and from 1985 until now is the integrated fixed quantity surplus the special subsidy pattern. In the capital construction funds aspect, the regular part of the college capital construction investment is determined according to both the average fixed asset vacancy of a student and the possibly total quantity of the higher education capital construction allocation, and the single large-scale construction investment above the stipulation is according to the national stipulated capital construction executive program. It will be given out to the school according to the project progress by year after reporting and authorized by the education and plan department. This allocation pattern has not adapted to the special needs of different kinds of universities microscopically, and not got up the objective effect of encouraging saving and improving efficiency macroscopically.Because there are two problems of both the interior insufficiency of the allocation system and the exterior flaw of allocation system agreeing with other macroscopic supervisory system, especially the government-university binary system conditions in the funding system, the using of our country's limited higher education funds exists enormous waste. How to construct a reasonable allocation system to enable the allocation system to enhance the efficiency in the interior and to achieve the balance in the outside to improve the allocation operational effectiveness effectively becomes the topic which to be solved urgently for the higher education finance at present.The international education funding system has been paying more and more attention to performance factors. In order to save the fund effectively and enhance the efficiency, it integrates the fund operational effectiveness as the allocation basis. But the present (the integrated fixed quantity surplus the special subsidy) allocation pattern of our country has not adapted to the higher education developing demand, and needs to carry on analysis and ponder to the achievements factors of institutions. Certainly, with both the economic, culture, context different and difference of higher education finance in all the countries all over the world, the way of higher education finance reform also should be different, but in the light of our country's higher education finance condition, learning the beneficial experience from overseas and the implementation of corresponding reform is inevitable. In line with this goal, this article has mainly selected the allocation systems of England, France and Germany, and respectively analyzed the origin, the characteristic and the model significance with stress, especially made the panorama reappearance to the fund system diary organization pattern of the English higher education allocation system.This article puts forward one higher education allocation system framework on the basis of analysis of domestic and foreign allocation system in the last part. Firstly, establish the allocation funds system as the core allocation system, establishing the allocation facilitating agency, assigning the fund and disposing authority, basically should implement by the combination of centralism and the dispersed phase of the authority. Secondly, synthesize each kind of allocation machinery pattern, adopts different allocation means to for different appropriation title, and pay attention to the goal of realization of fairness and efficiency. Thirdly, reform the financial management system of the university, and communicate relations between higher education allocation system and microscopic financial management system. Fourthly, propose the thought of constructing more reasonable allocation formula, and has mainly manifested the new request to the allocation system under the new situation of the higher education development.