The Research On China's Fiscal System Of Higher Education Under Fiscal Decentralization

Higher education in the higher levels of education, is not only the level of a country an important indicator of national economic development, but also a important manifestation of the national comprehensive strength.30 years of reform and opening, along with the development of China's modernization process, China's higher education has made leaps and bounds.1999 enrollment policy, so that implementation of higher education from "elite education" to "mass education" change for China to implement "technology and education" strategy and "country with talented people" strategy to lay a solid foundation. As of 2009, Higher Education in China has risen to 2305, and the school population reached 2144.7 million. China's Higher Education ranks first in the world.Education can not develop without the strong support of the government or the adequate investment. Since the reform and opening up, China's education finance system also has been a conspicuous success, from a highly centralized state education finance system has been gradually transformed into the central and local sharing to local governments based public education finance system. However, China's basic national conditions and development of higher education is the poor who do great education. With the popularization of higher education, Higher Education has been in tremendous pressure on the financial. The rapid growth of Higher Education and a serious shortage of investment in education, in sharp contradiction, seriously affected the healthy development of higher education.Higher education is a strong quasi-public goods, externalities, which requires the government to assume primary responsibility for investment in higher education. The basic trend of China's Education Financial System Reform is decentralization, so that in the context of fiscal decentralization, along with the development of the socialist market economy, China's efforts to build the process of public education finance, How to scientifically and rationally divide responsibility for investment in higher education between the central government and local government, how to achieve financial investment in higher education at all levels of government on the "property rights" and "powers" to match, which is a major concern in the financial system reform of higher education.The full-text is divided into six parts, research ideas are as follows:The first chapter is the introduction part. This part presents the topic, the background and the significance of this article, describes the author's research aim, research ideas, take the structural framework diagram as a visual display, finally, a brief description of the research methods.Chapter two is the relevant theory and literature review. Through the literature review on the theory of public goods, fiscal decentralization theory and domestic financial investment on higher education literature, I summed up the research framework of this article.Chapter three analyses the historical process of China's Higher Education Financial System. The previous three sections take 1994 Tax sharing as a demarcation point, introduce China's Higher Education Financial System before and after 1994 Tax sharing, this evolution is mainly based on the actual economic development in different periods. The fourth section analyzes the characteristics and drawbacks of the three stages.The fourth chapter analyzes the financial investment in the status of higher education. Firstly, the status of higher education Includes four aspects; Secondly, through the analysis of the status of higher education financial investment, we find that all levels of government in higher education financial investment on the "property rights" and "powers" do not match, resulting in Responsibility of central government investment in higher education and the absence of both the offside, the local government investment in higher education and the lack of responsibility over the dilemma.Chapter five analyses the reason of all levels of government financial investment in higher education on the "property rights" and "powers" do not match, mainly including three aspects. Firstly, the differences between The central government and local government financial, and the differences in local financial; secondly, the division of responsibilities between Government investment in higher education is unreasonable, the central government's fiscal transfer payment is not in place and fiscal management of funds of the "property rights" and "powers" separated; thirdly, the funding mechanism of higher education is defective and the related policies are not in place.The sixth part presented relevant policy suggestions. First, governments at all levels to strengthen the dominant position of financial investment in higher education; second, a rational division of responsibilities between levels of government investment in higher education is required; Third, a central government transfer to local colleges is required; Fourth, creating a new type of higher education funding mechanisms is required; Fifth, improving multi-channel financing of higher education funding mechanisms is required; sixth, improving the related investment in higher education Supporting regulations and policies, so that to promote the healthy and orderly development of higher education.