The Legal Study Of Financial Investment And Allocation Measure On Higher Education

This paper attempts to analysis and research the financial investment and allocationsystem on higher education from the perspective of legal regulation of highereducation finance. The Financial investment and allocation system on highereducation is to achieve the goal of the laws. This paper provides a theoretical basis forimproving financial investment and allocation system on higher education.The financial investment and allocation system on higher education is provided bythe central and provincial governments under existing financial capacity and financialsituation of universities which are funded by the regional government. The centralgovernment’s macro-control role is to ensure the balanced development of highereducation in the various regions, the effective implementation is through thedevelopment of laws and regulations, the protection of China’s financial investmentand allocation system, and truly play the role of the financial transfer payment.For constructing the China’s higher education, the financial investment andallocation on higher education is mainly two parts: first, establishing and improvingthe law on financial investment. The law is constructed on financial investment andallocation system of higher education, the financial transfer payment improve "thetransitional period financial transfer payment", and improving our existing tax lawsand regulations, tax harmonization project, the tax base and other specialized lawwhich mainly refer to the“Higher Education Act”.Researching the legal system of financial investment and allocation system onhigher education , which aims is to solve the difficulties faced in this stage of thedevelopment of higher education in China. Many researchers in the field of educationand legal should attach great importance to the financial investment and allocationsystem on higher education, so that the study will be more theoretical and practicalsignificance.The innovation of this paper is to guarantee the effective implementation offinancial investment and allocation behavior on higher education through theimprovement of the regulation of the law. Learning from the United States, Germany,Japan, three countries in the implementation experience of financial investment andallocation way on higher education, their views clearly show legal powers between central and local governments, not only to improve the transition period of financialtransfer payments approach , but also set up a series of supporting measures to ensurethe concrete implementation of financial investment and allocation system.During financial investment and allocation behavior on higher education, we mustregulate the process of transfer payments through the development of legalaccountability, the reversing search investigation system and relieving mechanismsare to ensure the validity of the implementation, which can guide the development ofChina’s higher educational financial transfer payment work smoothly and orderly, sothe financial investment and allocation measure is truly achieve the goal of promotingthe development of higher education.