Higher Education Financial Responsibility In The Process Of Popularization Of Henan Province

From the global development experience of higher education, the process of popularization is a necessary stage of higher education's development, the scale expansion and the increasingly financial funding shortage is the global problem faced at this stage. China's provinces in the late 90s began to enter the popularization stage. In this process, we reasonable devise financial responsibility at all levels of government, and effectively encourage governments to provide sustained, stable and adequate funding for higher education. Not only is it important guarantee for sustainable development of higher education, but also the inherent requirement of the development process of higher education. In the "province-based" investment system of higher education, clarifying the financial responsibility of the central and provincial is of very important theoretical and practical significance. Henan located at the Central Plains, and its economic output, agriculture, population and students is NO.1 in China, therefore, researching the fiscal responsibility fulfillment in the process of popularization of higher education is of important practical significance. Currently, the "Central Economic Zone" construction has risen to national strategies, and Henan is the core area of the Central Economic Zone, so its economy and social revitalization and development have put forward new demands for the development of the local higher education. The purpose of this study is in the face of development opportunities to clear financial responsibility of Henan provincial government, to realize objectively their own financial responsibilities fulfillment situation and development requirements, and to correctly handle the problems encountered in the development, so that the advancement of higher education popularization can really power the risation of Central China, and the formation of economic and social development of positive interaction.Article based on research thinking from theory to practice, firstly, from a theoretical perspective, writer sort of the commitment basis, main game, cost compensation, and target correction of fiscal responsibility of higher education, Location analysis the provincial government's financial responsibility of higher education, define the central and provincial government financial responsibility of higher education, and answer the question whether and how provincial government to bear financial responsibility of higher education. Then, writer build the index system of financial responsibility fulfillment of the provincial government of higher education, demonstration the financial responsibilities fulfillment of higher education in Henan province using 22 indicators from three levels of fulfillment ability, wishes, and effects, and evaluate comprehensively using the method of comprehensive analysis and efficiency coefficient.The research finds that financial responsibility comprehensive fulfillment for higher education over the past decade in Henan lie in mid-range basically in China, but the effort level is higher under conditions of weak capacity and limited financial resources. The first advantage is that fulfillment will is rising, it can highlight its goal of developing the province through science and education. The second advantage is relatively high fulfillment efficiency, it can make up real financial problems of lacking of money. In addition, the gap is also very clear. First, higher educational resources is in short supply, "inherent" makes the task of higher education difficult. Second, financial capacity is weak, which make the development of higher education lack of strong protection. Third, student funding is too low, the quality of higher education facing severe challenges. Finally, to the above shortcomings, respectively, writer put forward policy recommendations or Henan province and the central government.Overall, the article provides a theoretical basis for defining the financial responsibilities of the Central and provincial government's higher education systems. This assists the decision making of the next development of the local higher education in Henan. It theoretically and practically establishes both the framework for a performance evaluation system of the financial responsibilities in the provincial government higher education system and makes reference to the evaluation methodology that is used.