Government Higher Education Expenditures Research

To meet the growing demand of higher education, our country began to enlarge the enrolling scale in higher education greatly since the end of 1990's, and the capital demand of higher education increased greatly, of which the government expenditure was the main source. However, with the proceeding of several reforms, our government is facing many urgent demands of expenditure, such as the construction of social security system, the matched money for the reform of tax and fee in countryside, compulsory education expenditure, necessary money supported by government in the development of west region and so on. In the situation that the fiscal income is in shortage, the government can not finance public universities as before, and higher education is listed behind the order of government expenditure. It has become a necessary tendency in the development of our higher education to satisfy the capital demand of higher education through its marketalization with the system of cost recovery.The marketalization of higher education demands the government retreating from some areas of higher education, but not all of them. The process of marketalization in higher education is a relocation of government in higher education and a structural adjustment of government expenditure, whose final destination is to realize the combination of efficiency and fairness in the use of fiscal capital in higher education.The topic of government expenditure in higher education is the utilization of fiscal theory in the department of higher education, and its target is to realize the union of efficiency and fairness of fiscal capital. The decrease of fiscal income and the increase of other demands for fiscal capital is a worldwide problem. To ensure the healthy development of higher education, the West Country began to research the marketalization of higher education in theory and practice from the early 1990's, starting from higher education character, to analyze the relationship between government and higher education, and explore the power and way of governmentinterfering in higher education. However, the research in our country about this issue is mainly based on the position of higher education and educatees and is limited to the character of quasi-private goods of higher education, reclaiming the reduction of government expenditure in higher education, which is far from comprehensive and systematic realization of government roles in higher education, and the research is only on the theory level and lack of concern on system designing.Beginning from the theoretic analysis of government roles in higher education, this thesis tries to do some deep and objective research and analysis on the existing problems of our government expenditure in higher education on the marketalization background of higher education. Then using the foreign successful experience for reference and combined with our national state, it provides suggestions about how to improve our government expenditure in higher education.The thesis consists of four parts:The first part: theoretic analysis of government roles in higher education.Based on the schools of public goods and fiscal function, the author analyzes the reasons, areas and ability of government roles in the field of higher education, and analyzes the models government could choose to affect higher education at last.The second part: analysis on status quo and problems of government expenditure in higher education in our country.From such aspects as fiscal system of higher education, the expenditure scale, the interest return and some major objects, the author does a comprehensive and systematic analysis on our government expenditure in higher education.The third part: analysis and experience learning of government expenditure in higher education from the U.S. and Japan.From such aspects as capital source structure, scholarship system and government expenditure in higher education research, the author introduces the expenditure policies of the U.S. and Japanese government in high...