| Optimizing higher education funding is a key supporting factor to accelarate the fast, sustainable and harmonious development of higher education.Based on the related researches home and abroad, this thesis analyzes the theoretical basis of higher education funding, including public goods theory, human capital theory, cost sharing theory and equity and efficiency theory. And then the characteristics of the optimumation of higher education funding is defined as the following aspects:the diversified fund source, the adequacy of fund resources and the equity and efficiency of fund allocation.Then, taking the theoretical basis as the analytical framework, this thesis comes the historical development of it in the recent 30 years since the opening-up and shows its exsiting problems:unbalanced fund source, insufficient total investment and unreasonable fund distribution structure. Furthermore, the institutional reasons are analyzed, which include:unreasonable allocation mechanism, unreasonable financial allocation and unstandarlized higher education's transfer payment system.Finally, this thesis takes the theoretical basis of higher education funding as the guide and aims at the optimumation of it. And then suggestions are given on the basis of its problems and institutional reasons in three aspects. Firstly clarify the role of government; secondly optimize the allocation mechanism, fiscal appropriation and fiscal transfer payment system of higher education, and implemen a comprehensive assessment of the usuage of higher educaiton fund; lastly optimize fund source and distribution structures, and increase the fiscal input. |